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Type :thesis
Subject :HD Industries. Land use. Labor
Main Author :Farissha Alluwi
Title :Hubungan antara lembaga pengarah wanita, mekanisme urus tadbir dalaman dan kos agensi
Place of Production :Tanjong Malim
Publisher :Fakulti Pengurusan dan Ekonomi
Year of Publication :2018
Corporate Name :Universiti Pendidikan Sultan Idris
PDF Guest :Click to view PDF file

Abstract : Universiti Pendidikan Sultan Idris
Kajian ini dijalankan untuk mengkaji kehadiran lembaga pengarah wanita serta mekanisme tadbir urus korporat terhadap kos agensi yang memberi tumpuan kepada ciri-ciri ahli  lembaga pengarah dan ciri-ciri jawatankuasa audit seperti saiz, ahli-ahli bebas, mesyuarat,  pengetahuan tentang kewangan dan kualiti. Kajian ini menggunakan sampel sebanyak 150 buah syarikat  yang tersenarai di Bursa Malaysia pada tahun 2010 sehingga tahun 2013 bagi sektor perdagangan dan  perkhidmatan. Berdasarkan kajian-kajian lepas, kajian ini menggunakan dua proksi kos agensi iaitu,  nisbah penggunaan aset (AUR) dan nisbah perbelanjaan (ER). Hasil kajian emprikal ini menunjukkan  R-square bagi model AUR adalah 0.067 dan 0.074 bagi model ER. Bagi model AUR, saiz lembaga pengarah (β =- 0.056, t =-1.857) , CEO  dualiti (β =-0.032, t =-0.640), dan lembaga pengarah bebas (β =-0.123, t =-2.277) mempunyai  hubungan negatif yang signifikan terhadap kos agensi. Manakala bagi model ER, keputusan menunjukkan  lembaga pengarah wanita (β =-0.199, t =-6.852) ,saiz jawatankuasa audit (β =-0.098, t =- 2.129) dan  kualiti audit (β =-0.087, t =-2.093) mempunyai hubungan negatif yang signifikan terhadap kos  agensi. Oleh itu, dapat disimpulkan bahawa, kehadiran lembaga pengarah wanita dan mekanisme urus  tadbir yang baik dapat mengurangkan kos agensi. Dapatan kajian adalah konsisten bagi kedua-dua  model. Tambahan itu, kajian ini memberi kesan kepada syarikat korporat dan pembuat dasar dengan  cara yang positif. Dengan adanya kajian ini, ia dapat membantu sesebuah syarikat dalam  mempraktikkan amalan–amalan tadbir urus korporat dengan baik dan menjadi rujukan dalam penubuhan  dasar–dasar syarikat atau dasar kewangan dalam mengurangkan kos agensi sesebuah syarikat.  

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