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Authors:  Iswajuni and Yadi Arudistara

Affiliation: Airlangga University, Indonesia

Keyword(s): Differences in Earning Growth Segment, Proprietary Costs, Agency Costs, Financing Incentives

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 several formats:
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 - JCAE Symposium; ISBN 978-989-758-339-1; ISSN 2184-3619, SciTePress, pages 662-667. DOI: 10.5220/0007019506620667

@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 - JCAE Symposium},
year={2018},
pages={662-667},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0007019506620667},
isbn={978-989-758-339-1},
issn={2184-3619},
}

TY - CONF

JO - Proceedings of the Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study - JCAE Symposium
TI - The Impact of Proprietary Costs, Agency Costs, and Financing Incentives on Segment Profit Growth Variations
SN - 978-989-758-339-1
IS - 2184-3619
AU - Iswajuni.
AU - Arudistara, Y.
PY - 2018
SP - 662
EP - 667
DO - 10.5220/0007019506620667
PB - SciTePress