Jurnal Manajerial Dan Kewirausahaan
Vol 2, No 3 (2020): Jurnal Manajerial dan Kewirausahaan

Pengaruh Kepemilikan Institusional, Jumlah Komite Audit dan Komisaris Independen terhadap Total Kompensasi

Jenny Winda Wati (Universitas Tarumanagara)
Kartika Nuringsih (Universitas Tarumanagara)



Article Info

Publish Date
09 Oct 2020

Abstract

The research aims to examine the Institutional Ownership, influence of the size of audit committees, and Independent Commissioner on corporate performance of a company and impact on Executive Compensation. This study uses purposive sampling method. The research sample is 77 of manufacturing companies listed on the Indonesian Stock Exchange from 2016 to 2018. The data used are secondary data based on Smart PLS 3.2.8. The results showed that the Institutional Ownership and Independent Commissioner have a effect on company performance. However,size of audit committeeshave a no effect on performance of the company. Furthermore, company performance have a effect on executive compensation.Penelitian ini bertujuan untuk menganalisis kepemilikan institusional, ukuran komite audit, dan komisaris independen terhadap kinerja perusahaan dan berdampak pada kompensasi eksekutif. Studi ini menggunakan metode purposive sampling. Sampel penelitian ini adalah 77 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dari 2016 sampai 2018. Data yang digunakan adalah data sekunder berdasarkan Smart PLS versi 3.2.8. Hasil penelitian menunjukkan bahwa kepemilikan institusional dan komisaris independen memiliki dampak terhadap kinerja perusahaan. Namun, ukuran komite audit tidak berpengaruh pada kinerja perusahaan. Selain itu, kinerja perusahaan berpengaruh terhadap kompensasi eksekutif.

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Journal Info

Abbrev

JMDK

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Manajerial dan Kewirausahaan e-ISSN 2657-0025 is a collection of articles created by students of Management Study Program, Faculty of Economics and Business, Universitas Tarumanagara, as a requirement to achieve Bachelor of Economics degree. Jurnal Manajerial dan Kewirausahaan is published ...