PENGARUH KINERJA KEUANGAN TERHADAP KOMPENSASI MANAJEMEN PADA PERUSAHAAN PERBANKAN DI INDONESIA

Hasan Subagyo

Abstract


Penelitian ini bertujuan untuk menguji secara empiris teori pay-for-performance, yaitu tentang pengaruh kinerja keuangan terhadap kompensasi manajemen, khususnya pada bidang perbankan. Ukuran perusahaan, profitabilitas, dan tingkat leverage digunakan untuk menggambarkan kinerja keuangan. Analisis hipotesis dilakukan dengan menguji signifikansi tiap variabel. Berdasarkan hasil regresi, dapat disimpulkan bahwa ukuran perusahaan, profitabilitas, dan tingkat leverage berpengaruh positif terhadap kompensasi manajemen. Dengan kata lain, kinerja keuangan merupakan faktor yang relevan dalam penentuan kompensasi manajemen pada bidang perbankan.
Kata kunci: pay-for-performance, perbankan, kompensasi manajemen, kinerja keuangan.


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DOI: https://doi.org/10.35591/wahana.v15i2.62

Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi
ISSN : 2685-1415 (Online) | 1410-8224 (Print)
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