PENGARUH KOMPENSASI DEWAN KOMISARIS DAN DEWAN DIREKSI TERHADAP KINERJA MANAJERIAL DENGAN RISIKO BISNIS SEBAGAI VARIABEL MODERATING (Studi Empiris pada Perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2010-2012)
Abstract: This study aims to
analyze the effect of compensation board of commissioners and board of
directors to managerial performance with business risk as a moderating
variable. Managerial performance is measured using the discrestionary accruals.
Independent variables used in this study is compensated board of commissioners
and board of directors while the dependent variable is managerial performance.
Several previous studies have shown varying results. To obtain valid results,
the testing performed on each variable based on the hypothesis constructed.
The study population was 148 manufacturing companies listed in Indonesia
Stock Exchange. The samples used were selected by purposive sampling method.
After reduction with several criteria, 47 companies are identified as samples.
Observation period is 2010-2012 years, so the number of samples used is 129
samples. Hypothesis testing is performed by using the Moderated Regression
Analysis.
The results show that compensation commissioners and the board
significant effect on managerial performance and also business risks can be
moderate (strengthen) the relationship of managerial compensation to
performance.
Keywords: compensation board
of commissioners and board of directors, managerial performance, business risk
Penulis: Siti Syoraya, Indira
Januarti
Kode Jurnal: jpakuntansidd140930
