Journal of Economic, Bussines and Accounting (COSTING)
Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting

Kinerja Perusahaan, Kepemilikan Keluarga, Dan Kompensasi Eksekutif

Kimaya Dewi Nastiti (Universitas Airlangga Surabaya)
Sri Hartini (Universitas Airlangga Surabaya)

Article Info

Publish Date
26 Feb 2023

Abstract

The purpose of this study was to examine the effect of company performance on executive compensation with family ownership as a moderating variable. The sample of this study is non-financial companies listed on the IDX in 2014 - 2018. There are 522 observational data in this study. This study uses multiple linear regression and moderation regression analysis. Executive compensation is the dependent variable and firm performance is the independent variable in this study. Family ownership as the moderating variable. The results of this study confirm the positive effect of firm performance on executive compensation. Family ownership does not moderate the effect of firm performance on executive compensation. Keywords: Firm Performance, Executive Compensation, Family Ownership, ROA

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Journal Info
Journal of Economic, Bussines and Accounting (COSTING)
Website

Abbrev

COSTING

Publisher

Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi

Subject

Economics, Econometrics & Finance

Description

COSTING : Journal of Economic, Bussines and Accounting reviewed covers theoretical and applied research in the field of Economics, Business and Accounting. Priority is given to those articles which satisfy the main scope of the journal, and have an impact in the research areas of interest. ...