The Impact of Proprietary Costs, Agency Costs, and Financing Incentives on Segment Profit Growth Variations

Iswajuni, Yadi Arudistara

2018

Abstract

This study aims to determine the effects of proprietary costs, agency costs, and financing incentives on the differences in segment earnings growth in state-owned enterprises listed on the Indonesia Stock Exchange for the period 2009–2015. The data sources consisted of financial statements, annual reports, and sustainability reports. The study used a quantitative research method. Data were analyzed using multiple regression analysis. The research shows that the three variables of proprietary costs, agency costs, and financing incentives show a significant effect on segment profit growth variations.

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Paper Citation


in Harvard Style

Iswajuni. and Arudistara Y. (2018). The Impact of Proprietary Costs, Agency Costs, and Financing Incentives on Segment Profit Growth Variations.In Proceedings of the Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study - Volume 1: JCAE Symposium, ISBN 978-989-758-339-1, pages 662-667. DOI: 10.5220/0007019506620667


in Bibtex Style

@conference{jcae symposium18,
author={Iswajuni and Yadi Arudistara},
title={The Impact of Proprietary Costs, Agency Costs, and Financing Incentives on Segment Profit Growth Variations},
booktitle={Proceedings of the Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study - Volume 1: JCAE Symposium,},
year={2018},
pages={662-667},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0007019506620667},
isbn={978-989-758-339-1},
}


in EndNote Style

TY - CONF

JO - Proceedings of the Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study - Volume 1: JCAE Symposium,
TI - The Impact of Proprietary Costs, Agency Costs, and Financing Incentives on Segment Profit Growth Variations
SN - 978-989-758-339-1
AU - Iswajuni.
AU - Arudistara Y.
PY - 2018
SP - 662
EP - 667
DO - 10.5220/0007019506620667