wacana equiliberium (jurnal pemikiran penelitian ekonomi)
Vol 12 No 02 (2024): Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) : Desember 2024

Leverage Keuangan Dan Kompensasi Manajemen: Studi Empiris Pada Industri Konsumsi Siklis

Farihah, Elva (Unknown)
Hartadinata, Okta Sindhu (Unknown)
Wahyu Bintang Maulana, Afandi Ukik (Unknown)



Article Info

Publish Date
06 Dec 2024

Abstract

This study investigates the effect of financial leverage on managerial compensation. The sample used was 24 companies from consumer cyclical industry on 2018-2022 so that the total observation was 120 firm-year. This study shows that financial leverage has negative effect on managerial compensation. It provides implication that the effect of financial leverage on managerial compensation is relevant to agency theory. Both of them have same function to minimize agency problem then can substitute each other. The firm can consider this finding in determining the optimal scheme of compensation.

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Journal Info

Abbrev

equilibrium

Publisher

Subject

Economics, Econometrics & Finance Education Social Sciences

Description

Kajian Wacana Equiliberium dapat berupa Artikel Penelitian maupun Artikel hasil pemikiran memiliki fokus dibidang akuntansi, manajemen, perpajakan, Auditing, Akuntansi Syariah, sistem informasi, serta bidang ekonomi dan keuangan lainnya. Artikel yang dipublikasikan dalam Jurnal Equiliberium dengan ...