PENGARUH RISIKO BISNIS, FINANCIAL DISTRESS, DAN KINERJA PERUSAHAAN TERHADAP REMUNERASI DIREKSI PADA PERUSAHAAN SEKTOR PERBANKAN YANG TERDAFTAR PADA BURSA EFEK INDONESIA TAHUN 2011-2016
Daftar Isi:
- Firman Wiria Atmaja, 2018: The influence of Business Risk, Financial Distress, and Company Performance on Remuneration of Directors . Universitas Negeri Jakarta This research aims to analyze the influence of business risk, financial distress, and company performance on remuneration of directors. Remuneration of director is the dependent variable in this research were measured by total of remuneration received by director and commissioners. Meanwhile for the independent variables using business risk were measured by non-performing loan (NPL) ratio, financial distress were measured by dummy variable, 1 for company that have negative earnings and 0 for coporate that have positive earnings, and company performance were measured by return on assets (ROA) ratio. Secondary data used in this research with a population of bank listed on the Stock Exchange in 2011-2016. While the sampling method used was purposive sampling method whis is overall 25 sample choose. This research uses multiple regression method to test the hypothesis with SPSS computer program. Statistical analysis showed company performance has a significance value above 0,05 and has a positive regression coefficient. Then business risk and financial distress has a significance value above 0,05 and has a positive regression coefficient. The result of this research can be concluded that the company performance has positively and significance influence on remuneration of director. Meanwhile business risk and financial distress has no significant influence on remuneration of director. Keywords: Business Risk, Financial Distress, Company Performance on Remuneration of Director.