PENGARUH PERUBAHAN KINERJA PERUSAHAAN TERHADAP PERUBAHAN STRUKTUR DEWAN KOMISARIS
Abstract: This study aimed to
analyze the influence of changes in firm performance on changes in board
structure. The data which are used in this study were obtained from the
Indonesia Stock Exchange from 2007 to 2012. Samples were selected by purposive
sampling method and finally obtained 91
manufacturing companies that fulfill the criterias.The data were analyzed using
logistic regression analysis model. The result shows that changes in ROA have
significantly positive impact on the changes in the number of commissioners,
while changes in ROE have significantly negative impact on the changes in the
number of commissioners.
Penulis: Tika Ratna Pratiwi,
Herry Laksito
Kode Jurnal: jpakuntansidd140970
