The Influence of Corporate Governance and MD&A on Agency Costs

Masthuroh (), Lindrianasari and Usep Syaipudin
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Masthuroh: Lampung University, Master of Accounting Science
Lindrianasari: Lampung University, Accounting Department
Usep Syaipudin: Lampung University, Economics Development

A chapter in Proceedings of the International Conference of Economics, Business, and Entrepreneur (ICEBE 2022), 2023, pp 42-49 from Springer

Abstract: Abstract Agency cost is an economic concept that refers to the costs associated with the relationship between the “principal”, and the “agent”. There are many things that can affect agency cost. This article aims to discuss several corporate governance factors that can affect agency costs, these factors include: managerial ownership, institutional ownership, independent commissioners, female directors and Management discussion and analysis as moderating variables that aim to strengthen the positive influence on the variables. Corporate governance. This article is a qualitative research in the form of a literature review. The result of this literature review article is that theoretically managerial ownership, institutional ownership, independent commissioners, female directors, and MD&A has a negative effect on agency cost.

Keywords: agency cost; corporate governance; MD&A (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-2-38476-064-0_7

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DOI: 10.2991/978-2-38476-064-0_7

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