Pengaruh Keahlian Akuntansi Direksi (Financial Expertise) Terhadap Kompensasi Dan Pergantian Direksi Pada Perusahaan Non Keuangan DI INDONESIA
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Date
2017-06-21
Authors
Anugerah, Nuranisa
Journal Title
Journal ISSN
Volume Title
Publisher
Politeknik Negeri Batam
Abstract
This research aims to explainsassociation between financial expertise of
directorsto directors compensation and directors turnover of Indonesianon
financial company in 2011-2012. Using ordinary least square regression we used
four variables to define financial expertise of directors: age of the directors,
tenure of the directors, the post-graduate degree (MBA), and the accounting
certification (CPA). However, this study found no assocationfinancial expertiseto
compensation and directors turnover. We hopethis study cancontributesto
financial expertise, compensation, and turnoverliterature. We also provide
implications for companies in determining the compensation of directors based
on financial expertise. Further research can be improve by add new variabel such
as complexcity and board size.
Description
Keywords
Manajemen Bisnis, Akuntansi Manajerial, Directors Turnover, Financial Expertise Of Directors, Keahlian Akuntansi Direksi