PENGARUH BOARD COMPENSATION DAN BOARD SIZE TERHADAP KINERJA KEUANGAN PERUSAHAN PUBLIK MANUFAKTUR INDONESIA
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Abstract
Tata kelola perusahaan/ Good Corporate Governance (GCG) diartikan sebagai metode yang dipakai pemegang saham untuk mengawasi eksekutif perusahaan mengurangi biaya agensi. GCG dapat dicapai oleh peusahaan dengan kerja keras dewan direksi dan komisaris dan didukung pemberian kompensasi yang baik dan layak. Selain itu jumlah kompensasi yang tinggi dapat mendorong menjalankan peran mereka secara lebih efektif. Bentuk kompensasi yang diberikan dalm bentuk gaji pokok, pensiun, manfaat natura serta kompensasi terkait kinerja seperti bonus dan opsi saham. Board size sering dihubungkan dengan kinerja perusahaan antara lain dalam penelitian Danoshana dan Ravivathani yang melakukan penelitian pada industri keuangan Srilanka membuktikan bahwa board size berpengauh positif terhadap kinera perusahaan. Riset ini memiliki tujuan memberikan bukti empiris bagaimana board compensation dan board size dapat mempengaruhi kinerja keuangan perusahaan publik manufaktur. Sampel penelitian ini menggunakan data sekunder berupa annual report perusahaan manufaktur periode 2017-2020. Riset ini membuktkan bahwa (1) Board compensation yang diukur dengan dua proksi memiliki pengaruh positif signifikan dan tidak memiliki pengaruh terhadap kinerja keuangan perusahaan; (2) Board size yang dimiliki perusahaan tidak dapat meningkatkan kinerja keuangan perusahaan.
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References
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