DETAIL KOLEKSI

Pengaruh Struktur Kepemilikan, Efektifitas Komite Nominasi Dan Remunerasi, Efektifitas Komite Audit Dan Kualitas Audit Terhadap Pengungkapan Kompensasi Manajemen Kunci Pada Laporan Keuangan


Oleh : Ghea Dwi Fuzi Lestari

Info Katalog

Nomor Panggil : 2018_TA_AK_023145006

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2018

Pembimbing 1 : Deni Darmawati

Subyek : Corporate governance - Theory;Financial statement

Kata Kunci : disclosure of key management compensation, family ownership, managerial ownership, institutional own


File Repositori
No. Nama File Ukuran (KB) Status
1. 2018_TA_AK_023145006_Halaman-judul-(dari-cover-sampai-abstrak).pdf 1146.17
2. 2018_TA_AK_023145006_Bab-1.pdf 964.49
3. 2018_TA_AK_023145006_Bab-2.pdf 1321.01
4. 2018_TA_AK_023145006_Bab-3.pdf 1076.32
5. 2018_TA_AK_023145006_Bab-4.pdf 1123.06
6. 2018_TA_AK_023145006_Bab-5.pdf 711.31
7. 2018_TA_AK_023145006_Daftar-pustaka.pdf 751.53
8. 2018_TA_AK_023145006_Lampiran.pdf 1354.96

T Teori corporate governance dapat memengaruhi pengungkapan kompensasi manajemen kunci pada Laporan Keuangan melalui penerapan prinsip transparansi. Penelitian ini bertujuan untuk menganalisis dampak struktur corporate governance, yakni kepemilikan keluarga, kepemilikan manajerial, kepemilikan institusional, efektifitas komite nominasi dan remunerasi dan efektivitas komite audit, serta kualitas audit terhadap pengungkapan kompensasi manajemen kunci pada Laporan Keuangan berdasarkan PSAK No. 7. Sampel yang digunakan dalam penelitian ini adalah perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama tahun 2014-2016. Data dianalisis menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa variabel Kepemilikan Keluarga, kepemilikan Institusional dan Kualitas Audit berpengaruh signifikan terhadap Pengungkapan Kompensasi Manajemen Kunci di Laporan Keuangan. Variabel lainnya yaitu Kepemilikan Manajerial, Efektifitas Komite Nominasi dan Remunerasi, Efektifitas Komite Audit, Ukuran Perusahaan dan Profitabilitas tidak memiliki pengaruh signifikan terhadap Pengungkapan Kompensasi Manajemen Kunci di Laporan Keuangan.

C Corporate governance has impacts on the disclosure of key management compensation in the financial statements through the application of the principle of transparancy. This research aims to analyze the impact of corporate governance structure, such as family ownership, managerial ownership, institusional ownership, effectiveness nomination and remuneration committee and the effectiveness of the audit committee, as well as audit quality of key management compensation disclosures in the financial statements according to PSAK No.7. The sample of this research is manufacture companies that listed in Indonesian Stock Exchange in 2014-2016. Analysis is conducted using multiple linear regression test to know the effect. The result of this research shows that family ownership, institusional ownership and audit quality have positive and significant effect to the disclosure of key management compensation in the financial statements. Other variable are managerial ownership, effectiveness nomination and remuneration committee and effectiveness of the audit committee ,firm size and profitability has no significant effect to the disclosure of key management compensation in the Financial Statements.

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