ANALISIS PENGARUH KOMPENSASI MANAJEMEN EKSEKUTIF TERHADAP KINERJA PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL INTERVENING

WIDAMUNTI, YUNMAS (2010) ANALISIS PENGARUH KOMPENSASI MANAJEMEN EKSEKUTIF TERHADAP KINERJA PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL INTERVENING. Other thesis, Universitas Sebelas Maret.

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    Abstract

    This study aims to analyze the effect of executive management compensation (year t) on firm performance (year t+1) directly and indirectly with dividend payout ratio (year t) as intervening variable. This study examines a sample of 91 nonfinancial companies that paid dividend on 2006 or 2007 and listed in Bursa Efek Indonesia in 2006 until 2008. The results of this study shows that executive management compensation has significant effect directly on firm performance (Tobin’s Q). The result of path analysis shows that executive management compensation does not have influence on firm performance (Tobin’s Q) with dividend policy (dividend payout ratio) as the intervening variable. Keywords: Executive management compensation, dividend payout ratio (DPR), financial performance, Tobin’s Q. Data Availability: idx.co.id; ICMD; JSX Statistics 2006; IDX Statistics 2007

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
    Divisions: Fakultas Ekonomi
    Fakultas Ekonomi > Akuntansi
    Depositing User: AB Kusuma
    Date Deposited: 23 Jul 2013 17:31
    Last Modified: 23 Jul 2013 17:31
    URI: https://eprints.uns.ac.id/id/eprint/8058

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