Mochamad Muslih
STIE Tri Bhakti, Bekasi
DOI: https://doi.org/10.19184/jauj.v16i2.9796
ABSTRACT
The purpose of this research is to study the impact of commissioners’ compensation and directors’ compensation on firm profit, with corporate governance as moderating variable. This research used quantitative method. Secondary data were used for this research. As many as 47 companies listed in Indonesia Stock Exchange and classified as LQ-45 were sampled for this research. The result showed that commissioner compensation and director compensation has no significant impact on firm profit and CG moderation to commissioners and directors compensation were also not significant. The effect of firm size to firm profit was also not significant.
Keywords: commisioners compensation , directors compensation, profit, corporate governance.
ABSTRAK
Tujuan penelitian ini adalah untuk mengkaji dampak kompensasi komisioner dan kompensasi direksi terhadap laba perusahaan, dengan tata kelola korporasi sebagai variabel moderator. Penelitian ini menggunakan metode kuantitatif. Data sekunder digunakan dalam penelitian ini. Sebanyak 47 perusahaan yang terdaftar di Bursa Efek Indonesia dan diklasifikasikan sebagai LQ-45 dipilih sebagai sampel dalam penelitian ini. Hasil penelitian menunjukkan bahwa kompensasi komisaris dan kompensasi direksi tidak memiliki dampak yang signifikan terhadap laba perusahaan, dan moderasi tata kelola korporasi terhadap kompensasi komisaris dan direksi juga tidak signifikan. Dampak ukuran perusahaan terhadap laba perusahaan juga tidak signifikan.
Keywords: Kompensasi komisioner, kompensasi direksi, laba, tata kelola korporasi.
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Published
31-12-2018
Issue
Vol. 16 No. 2 (2018): Jurnal Akuntansi Universitas Jember
Pages
1-17
License
Copyright (c) 2018 Jurnal Akuntansi Universitas Jember
How to Cite
Muslih, M. (2018). PENGARUH KOMPENSASI KOMISARIS DAN DIREKSI TERHADAP LABA PERUSAHAAN, DENGAN CORPORATE GOVERNANCE SEBAGAI PEMODERASI. Jurnal Akuntansi Universitas Jember–Vol, 16(2). https://doi.org/10.19184/jauj.v16i2.9796
