PENGARUH KARAKTERISTIK DEWAN KOMISARIS TERHADAP KOMPENSASI MANAJEMEN PADA PERUSAHAAN MANUFAKTUR DI INDONESIA
DOI:
https://doi.org/10.32832/neraca.v15i2.3501Abstract
Penelitian ini bertujuan untuk menguji secara empiris mengenai pengaruh karakteristik dewan komisaris sebagai fungsi pengawasan dalam menentukan besaran kompenssasi pada perusahaan di Indonesia. Populasi dan sampel pada penelitian ini merupakan perusahaan manufaktur yang terdaftar di bursa efek Indonesia yang diseleksi dengan menggunakan metode purposive sampling, sehingga diperoleh sebanyak 252 sampel observasi untuk periode 2018-2019. Hasil penelitian menunjukkan bahwa karakteristik dewan komisaris yang dilihat berdasarkan aspek ukuran dewan komisaris terbukti berpengaruh positif terhadap besaran kompensasi manajemen perusahaan. Selain itu, penelitian ini membuktikan bahwa independensi dewan komisaris berpengaruh negatif terhadap besaran kompensasi manajemen perusahaan.
Kata kunci : Independensi dewan komisaris, Kompensasi manajemen, dan Ukuran dewan komisaris.
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