The objective of this research is to examine the effect of capital structure, company size, the tax burden on agency costs, and indirect influence of capital structure, firm size, the tax burden on firm performance through agency costs as an intervening variable.
The population is the entire manufacturing companies listed on stock exchanges in Indonesia from 2009 to 2011. From this population we will select target population which all of it will be the sample.
Test results shown that there is a significant negative effect of capital structure to agency costs, a significant positive effect of firm size on agency costs, a significant negative effect on agency costs tax burden. There is no indirect influence of capital structure and tax burden on firm performance through agency costs, there is indirect influence of firm size on firm performance through agency costs as an intervening variable.