Pengaruh Remunerasi dan Ukuran Dewan Komisaris dan Direksi terhadap Kinerja Perusahaan (Studi Empiris pada Perbankan yang terdaftar di BEI 2012-2015)

Arie, Nugraha (2017) Pengaruh Remunerasi dan Ukuran Dewan Komisaris dan Direksi terhadap Kinerja Perusahaan (Studi Empiris pada Perbankan yang terdaftar di BEI 2012-2015). Diploma thesis, Universitas Andalas.

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Abstract

ABSTRACT This study aims to analyze how much influence the remuneration and size of the board of commissioners and directors on the performance of companies in the banking listed on the Indonesia Stock Exchange. Factors tested in this research are company performance as dependent variable while remuneration of board of commissioner, remuneration of directors, board size, commissioner size and board of directors as independent variable. The sample of this study consists of 26 companies listed in the Indonesia Stock Exchange (IDX) and submit the financial statements consistently in the period 2012-2015. The data used in this research is secondary data and sample selection using purposive sampling method. The analytical tool used is multiple regression analysis to examine the effect of board of commissioner remuneration, directors remuneration, board size, commissioner size and board size to company performance. The results obtained in this study indicate that the remuneration of the board of commissioners has a significant influence on CFROA or company performance. Directors' remuneration, board size, and board size have no significant effect on CFROA or company performance. Keywords: Remuneration, Board of Directors, Board of Commissioners, Corporate Performance, CFROA.

Item Type: Thesis (Diploma)
Primary Supervisor: Drs. Riwayadi, MBA, CA, Ak, CSRS
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: s1 akuntansi reguler
Date Deposited: 25 Jul 2017 16:10
Last Modified: 25 Jul 2017 16:10
URI: http://scholar.unand.ac.id/id/eprint/27209

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