摘要：The relationship between the depositor and the bank can be explained by the Agency perspective. Problems occur when bank as the depositary of fund depositors is not careful and at risk choosing the investments whether it is a decision to extend credit directly to the debtor or to choose distributing the funds to subsidiaries such as leasing subsidiary. The existence of the Agency problem raises Agency costs. This study aimed to analyze the Agency costs in the two types of banking i.e. the type of bank and type of banks that have leasing. Following this is to analyze the relationship between the Agency costs to the level of credit risk and profitability. The secondary data collection was obtained from the financial reports of banks and leasing with the purposive sampling technique so that the retrieved samples included the six banks and three leasing companies. Data analyses were carried out using the descriptive statistical analysis and Structural Equation Modeling (SEM-PLS). The results showed that the Agency costs in the bank which has a subsidiary leasing are lower than those in the bank without a leasing subsidiary. Furthermore, the Agency costs have a significant influence on credit risk; Agency costs have no significant effect on profitability, while credit risk has a significant effect on profitability.
关键词：keagenan; biaya agensi; profitabilitas; risiko kredit; partial least square
