PENGARUH KINERJA DAN KOMPENSASI MANAJERIAL TERHADAP KINERJA MASA BERIKUTNYA PADA PERUSAHAAN YANG LISTING DI BURSA EFEK JAKARTA

GATOT TEGUH ARYANTO

Abstract


The empirical research with agency theory approach, entitles ?The Influence Of Performance And Managerial Compensation to Future Performance Of Listed Company On Jakarta Stock Exchange?. The purpose of research is trying to prove with empirical approach the influence of company financial performance and the managerial compensation to the future company financial performance of listed company in the Jakarta Stock exchange.
The hypothesis in this research are, might be any influence company financial performance in this time to managerial compensation in equal time, influence company financial performance in this time to future company financial performance, influence managerial compensation in this time to future company financial performance. The accounting and the market performance measures used to construct the company financial performance variable: those are Return on Assets (ROA), Return on Equity (ROE), Earning per Shares (EPS), and Return on Shares (ROS). The managerial compensation variable in this research is salary plus bonus in one year.
The factor analysis method used to reduce of company financial performance, until get one variable dependent company financial performance. Analysis regression, F test, t test, R2, use to prove hypothesis. Classics test use to validity regression test. SPSS programming use to count analysis.
Analysis result indicates that company financial performances in this time positively influence managerial compensation in equal time. But company financial performance in this time is not influence future company financial performance, and hypothesis, influence managerial compensation in this time to future company financial performance is not significant. Hypothesis is not significant, might be not available strategy in analysis variable, deferent sample, and any factors can influence result.
Base the result, the author suggestion to make company financial performance for basic give managerial compensation to executive who good performance.

 

Keyword : KINERJA; KOMPENSASI MANAJERIAL

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/27/jiptummpp-gdl-s1-2004-gatotteguh-1302-Pendahul-n.pdf


Keywords


KINERJA; KOMPENSASI MANAJERIAL