Apssai Accounting Review (ApAR)
Vol 3 No 1 (2023): April

KINERJA PERUSAHAAN SEBAGAI PEMODERASI PENGARUH LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP KOMPENSASI EKSEKUTIF

Anggraini, Laila (Unknown)
Fahmi, Muhammad (Unknown)
Espa, Vitriyan (Unknown)

Article Info

Publish Date
28 Apr 2023

Abstract

This study aims to determine the impact of company size and leverage on executive compensation with company performance as moderation using quarterly data from Indonesian banking sectors from 2016 to 2021. The data was analyzed using multiple linear and moderated regression analyses (MRA). The results indicate that company size has a positive effect on executive compensation. Meanwhile, leverage proxied by debt to asset (DAR) does not affect executive compensation. In moderation, the results show that return on assets (ROA) and operating expenses towards operating income (BOPO) have succeeded in moderating the impact of company size on executive compensation. Furthermore, while BOPO manages to moderate leverage proxied by DAR on executive compensation, it fails to moderate the relationship between leverage and executive compensation.

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Journal Info
Apssai Accounting Review (ApAR)
Website

Abbrev

apar

Publisher

Asosiasi Program Studi S2 Akuntansi Indonesia

Subject

Economics, Econometrics & Finance Education Environmental Science Social Sciences

Description

Covering various fields of accounting and finance, ApAR publishes research papers, viewpoint, conceptual paper, case study, literature review, and general review that address significant issues focusing on Indonesia. Coverage includes but not limited to: 1. Financial accounting 2. Managerial ...