PENGARUH KOMPENSASI MANAJERIAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR NYANG LISTING DI BURSA EFEK JAKARTA

Anita Irawati

Abstract


This research is empirical research on Manufacture Company listed in Jakarta Stock Exchange with the title ?The Effect of Managerial Compensation on Finance Performance on Manufacture Company Listed in Jakarta Stock Exchange.?
The research aim was to find out the managerial compensation has a significant effect on finance performance in Manufacture Company listed in Jakarta Stock Exchange.
In this research, the author take a hypothesis, namely, managerial compensation has a significant effect on finance performance in Manufacture Company listed in Jakarta Stock Exchange.
The analyze tools used to find managerial compensation effect on finance performance in manufacture company, we use linear regression analyzes statistic. While f test and t test was used to test the hypothesis.
The calculation result of factor linear regression analyzes it was obtained that the value of determinant coefficient determine are ROA (0,6%) and ROE (5,6%). From f test it was obtained that f count are ROA (-0,335) and significance degree are (0,741) ROE (-1,087) and significance degree are 0,281.
Based upon the result of linear regression it was concluded that the variable of compensation could explain the change on performance variable of company are ROA (0,6%) ROE 5,6%. And based upon test f obtained that the value of f count (0,112) < f table (2,97) ROE f count (1,196) < F table (2,97), and test t obtained that the value t count ROA (-0,335) < t table (1,325). ROE t count (-1,094) < t table (1,325), it was concluded that compensation managerial not effect on finance performance on manufacture company listed in Jakarta Stock Exchange.
From the conclusion above, the another able to implement that company should give a better attention on compensation that financial but the company must give a better attention on compensation non financial namely, given responsibility, complete office facility, because it has effect on finance performance of the company.

 

Keyword : KINERJA KEUANGAN

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/27/jiptummpp-gdl-s1-2004-anitairawa-1324-Pendahul-n.pdf


Keywords


KINERJA KEUANGAN