D-4 Akuntansi Manajerial

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Browsing D-4 Akuntansi Manajerial by Author "Anggrayeni, Yesi"

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    Pengaruh Karakteristik Eksekutif Dan Kompensasi Eksekutif Terhadap Kinerja Perusahaan Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia (Bei)
    (Politeknik Negeri Batam, 2017-06-05) Anggrayeni, Yesi; sinarti, sinarti
    This study aims to analyze the effect of executive characteristics and executive compensation on firm performance. The characteristics of executives are measured using the level of education. Executive compensation is measured using cash compensation. This study examines a sample is banking company listed in Indonesia Stock Exchange (IDX) period 2011-2015. Sampling method using purposive sampling technique. The analysis tool used is simple linear regression analysis and partial test (t statistic test). The results of this study shows that executive characteristics and executive compensation has significant positive effect on firm performance. This study does not analyze executive compensation factors deeply using only the executive compensation total data. This is due to the limited information presented by the company in each annual report. Future research is expected to increase the proxy and other independent variables that are expected to impact in raising the firm performance, expanding the corporate sector so that the results of the research not only have implications for the banking sector but also have implications for other companies in different sectors, and take into account the size of the company and see its impact to the results of future research.