| dc.description.abstract | Transactions that indicate tunneling can impact business performance.
Therefore, the tunneling that occurs in the use of assets must be properly
controlled. Therefore, this research focuses on knowing the factors that
influence the use of assets. The number of samples studied was 136 companies
listed on the Indonesia Stock Exchange. The results revealed that institutional
ownership has a significant and positive effect on asset utilization at a
significance level of 0.10. Moreover, quadratic institutional ownership on asset
use has a significant and negative effect at a significance level of 0.10. The
leverage policy has a significant and negative effect at the 0.01 level on asset
utilization. Moreover, the quadratic leverage policy has a significant and
positive effect at a significance level of 0.10 on asset utilization. On the other
hand, asset structure has a significant and positive influence on asset
utilization at the 0.05 level. Keywords: asset utilization; Institutional
ownership; leverage policy; asset structure, agency conflict. | en_US |
