The Effect of Agency Problems on Cost Stickiness in the Banking Industry: The Role of the Board of Commissioners and the Audit Committee Effectiveness

Ancella Anitawati Hermawan, Miranti Djoko

2018

Abstract

This study aims to examine the effect of agency problems on cost stickiness on Banking in Indonesia. Furthermore, this study will also examine how the effect of agency problems on cost stickiness on the different effectiveness level of the board of commissioners and audit committees. The samples used are banks listed on the Indonesia Stock Exchange 2012-2016 and regularly report their financial reports and annual reports. This study found that cost stickiness on operational costs occurred in the Indonesian banking sector and agency problems have a positive influence on the level of cost stickiness. The study also found that, the positive effect of agency problem on cost stickiness will be lower in banking high level of effectiveness of Board of Commissioners or Audit Committee.

Paper Citation

in Harvard Style

Anitawati Hermawan A. and Djoko M. (2018). The Effect of Agency Problems on Cost Stickiness in the Banking Industry: The Role of the Board of Commissioners and the Audit Committee Effectiveness.In Proceedings of the 4th Sriwijaya Economics, Accounting, and Business Conference - Volume 1: SEABC, ISBN 978-989-758-387-2, pages 75-84. DOI: 10.5220/0008437000750084

in Bibtex Style

@conference{seabc18,
author={Ancella Anitawati Hermawan and Miranti Djoko},
title={The Effect of Agency Problems on Cost Stickiness in the Banking Industry: The Role of the Board of Commissioners and the Audit Committee Effectiveness},
booktitle={Proceedings of the 4th Sriwijaya Economics, Accounting, and Business Conference - Volume 1: SEABC,},
year={2018},
pages={75-84},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0008437000750084},
isbn={978-989-758-387-2},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 4th Sriwijaya Economics, Accounting, and Business Conference - Volume 1: SEABC,
TI - The Effect of Agency Problems on Cost Stickiness in the Banking Industry: The Role of the Board of Commissioners and the Audit Committee Effectiveness
SN - 978-989-758-387-2
AU - Anitawati Hermawan A.
AU - Djoko M.
PY - 2018
SP - 75
EP - 84
DO - 10.5220/0008437000750084