Hubungan antara lembaga pengarah wanita, mekanisme urus tadbir dalaman dan kos agensi

Hubungan antara lembaga pengarah wanita, mekanisme urus tadbir dalaman dan kos agensi

Kajian ini dijalankan untuk mengkaji kehadiran lembaga pengarah wanita sertamekanisme tadbir urus korporat terhadap kos agensi yang memberi tumpuan kepada ciri-ciri ahlilembaga pengarah dan ciri-ciri jawatankuasa audit seperti saiz, ahli-ahli bebas, mesyuarat,pengetahuan tentang kewangan dan kualiti...

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Main Author: Farissha Alluwi
Format: thesis
Language:zsm
Published: 2018
Subjects:
HD Industries
Land use
Labor
Online Access:https://ir.upsi.edu.my/detailsg.php?det=5084
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id oai:ir.upsi.edu.my:5084
record_format uketd_dc
institution Universiti Pendidikan Sultan Idris
collection UPSI Digital Repository
language zsm
topic HD Industries
Land use
Labor
spellingShingle HD Industries
Land use
Labor
Farissha Alluwi
Hubungan antara lembaga pengarah wanita, mekanisme urus tadbir dalaman dan kos agensi
description Kajian ini dijalankan untuk mengkaji kehadiran lembaga pengarah wanita sertamekanisme tadbir urus korporat terhadap kos agensi yang memberi tumpuan kepada ciri-ciri ahlilembaga pengarah dan ciri-ciri jawatankuasa audit seperti saiz, ahli-ahli bebas, mesyuarat,pengetahuan tentang kewangan dan kualiti. Kajian ini menggunakan sampel sebanyak 150 buah syarikatyang tersenarai di Bursa Malaysia pada tahun 2010 sehingga tahun 2013 bagi sektor perdagangan danperkhidmatan. Berdasarkan kajian-kajian lepas, kajian ini menggunakan dua proksi kos agensi iaitu,nisbah penggunaan aset (AUR) dan nisbah perbelanjaan (ER). Hasil kajian emprikal ini menunjukkanR-square bagi model AUR adalah0.067 dan 0.074 bagi model ER. Bagi model AUR, saiz lembaga pengarah (β =- 0.056, t =-1.857) , CEOdualiti (β =-0.032, t =-0.640), dan lembaga pengarah bebas (β =-0.123, t =-2.277) mempunyaihubungan negatif yang signifikan terhadap kos agensi. Manakala bagi model ER, keputusan menunjukkanlembaga pengarah wanita (β =-0.199, t =-6.852) ,saiz jawatankuasa audit (β =-0.098, t =- 2.129) dankualiti audit (β =-0.087, t =-2.093) mempunyai hubungan negatif yang signifikan terhadap kosagensi. Oleh itu, dapat disimpulkan bahawa, kehadiran lembaga pengarah wanita dan mekanisme urustadbir yang baik dapat mengurangkan kos agensi. Dapatan kajian adalah konsisten bagi kedua-duamodel. Tambahan itu, kajian ini memberi kesan kepada syarikat korporat dan pembuat dasar dengancara yang positif. Dengan adanya kajian ini, ia dapat membantu sesebuah syarikat dalammempraktikkan amalan-amalan tadbir urus korporat dengan baik dan menjadi rujukan dalam penubuhandasar-dasar syarikat atau dasar kewangan dalam mengurangkan kos agensi sesebuah syarikat.
format thesis
qualification_name
qualification_level Master's degree
author Farissha Alluwi
author_facet Farissha Alluwi
author_sort Farissha Alluwi
title Hubungan antara lembaga pengarah wanita, mekanisme urus tadbir dalaman dan kos agensi
title_short Hubungan antara lembaga pengarah wanita, mekanisme urus tadbir dalaman dan kos agensi
title_full Hubungan antara lembaga pengarah wanita, mekanisme urus tadbir dalaman dan kos agensi
title_fullStr Hubungan antara lembaga pengarah wanita, mekanisme urus tadbir dalaman dan kos agensi
title_full_unstemmed Hubungan antara lembaga pengarah wanita, mekanisme urus tadbir dalaman dan kos agensi
title_sort hubungan antara lembaga pengarah wanita, mekanisme urus tadbir dalaman dan kos agensi
granting_institution Universiti Pendidikan Sultan Idris
granting_department Fakulti Pengurusan dan Ekonomi
publishDate 2018
url https://ir.upsi.edu.my/detailsg.php?det=5084
_version_ 1747833165287784448
spelling oai:ir.upsi.edu.my:50842020-08-07 Hubungan antara lembaga pengarah wanita, mekanisme urus tadbir dalaman dan kos agensi 2018 Farissha Alluwi HD Industries. Land use. Labor Kajian ini dijalankan untuk mengkaji kehadiran lembaga pengarah wanita sertamekanisme tadbir urus korporat terhadap kos agensi yang memberi tumpuan kepada ciri-ciri ahlilembaga pengarah dan ciri-ciri jawatankuasa audit seperti saiz, ahli-ahli bebas, mesyuarat,pengetahuan tentang kewangan dan kualiti. Kajian ini menggunakan sampel sebanyak 150 buah syarikatyang tersenarai di Bursa Malaysia pada tahun 2010 sehingga tahun 2013 bagi sektor perdagangan danperkhidmatan. Berdasarkan kajian-kajian lepas, kajian ini menggunakan dua proksi kos agensi iaitu,nisbah penggunaan aset (AUR) dan nisbah perbelanjaan (ER). Hasil kajian emprikal ini menunjukkanR-square bagi model AUR adalah0.067 dan 0.074 bagi model ER. Bagi model AUR, saiz lembaga pengarah (β =- 0.056, t =-1.857) , CEOdualiti (β =-0.032, t =-0.640), dan lembaga pengarah bebas (β =-0.123, t =-2.277) mempunyaihubungan negatif yang signifikan terhadap kos agensi. Manakala bagi model ER, keputusan menunjukkanlembaga pengarah wanita (β =-0.199, t =-6.852) ,saiz jawatankuasa audit (β =-0.098, t =- 2.129) dankualiti audit (β =-0.087, t =-2.093) mempunyai hubungan negatif yang signifikan terhadap kosagensi. Oleh itu, dapat disimpulkan bahawa, kehadiran lembaga pengarah wanita dan mekanisme urustadbir yang baik dapat mengurangkan kos agensi. Dapatan kajian adalah konsisten bagi kedua-duamodel. Tambahan itu, kajian ini memberi kesan kepada syarikat korporat dan pembuat dasar dengancara yang positif. 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