SKRIPSI AKS

Determinan Atas Remunerasi Direksi: Bukti Empiris Di Indonesia

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ABSTRACK

The purpose of this study is to determine the effect of the determinants on
the remuneration of directors: empirical evidence in Indonesia. This study
examines the effect of financial distress, ROA (Return on Assets), managerial
ownership, institutional ownership on direct remuneration with firm size and
leverage as control variables.
The population in this study were all companies listed on the Indonesia
Stock Exchange (IDX) in 2018. The sampling technique used the purposive
sampling method. The sample used was 178 companies in 2018. The data analysis
technique used multiple linear regression analysis.
The results of the study using multiple linear regression analysis showed
that the financial distress variable had a significant positive effect on the
remuneration of directors, managerial ownership had a significant positive effect
on the remuneration of directors and firm size had a significant positive effect on
the remuneration of directors. While ROA has no significant effect on the
remuneration of directors, institutional ownership has no significant effect on
remuneration of directors, and leverage has no effect on remuneration of
directors.
Keywords: financial distress, ROA (Returns On Asset), managerial ownership,
institutional ownership, remuneration of directors, company size,
leverage

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Ketersediaan

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Informasi Detail

Judul Seri

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No. Panggil

2X6.2 TIA d 22

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2022

Deskripsi Fisik

21 cm, 129 halaman

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2X6.2

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi Syariah

Info Detail Spesifik

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Pernyataan Tanggungjawab

Tiara Putri Anggraini

Versi lain/terkait

Lampiran Berkas

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