KINERJA PERUSAHAAN SEBAGAI PEMODERASI PENGARUH LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP KOMPENSASI EKSEKUTIF

Authors

  • Laila Anggraini Universitas Tanjungpura
  • Muhammad Fahmi Universitas Tanjungpura
  • Vitriyan Espa Universitas Tanjungpura

DOI:

https://doi.org/10.26418/apssai.v3i1.54

Keywords:

Company Performance, Company Size, Executive Compensation, Leverage

Abstract

This study aims to determine the impact of company size and leverage on executive compensation with company performance as moderation using quarterly data from Indonesian banking sectors from 2016 to 2021. The data was analyzed using multiple linear and moderated regression analyses (MRA). The results indicate that company size has a positive effect on executive compensation. Meanwhile, leverage proxied by debt to asset (DAR) does not affect executive compensation. In moderation, the results show that return on assets (ROA) and operating expenses towards operating income (BOPO) have succeeded in moderating the impact of company size on executive compensation. Furthermore, while BOPO manages to moderate leverage proxied by DAR on executive compensation, it fails to moderate the relationship between leverage and executive compensation.

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Published

28-04-2023

How to Cite

Anggraini, L., Fahmi, M., & Espa, V. (2023). KINERJA PERUSAHAAN SEBAGAI PEMODERASI PENGARUH LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP KOMPENSASI EKSEKUTIF. APSSAI ACCOUNTING REVIEW, 3(1), 29–46. https://doi.org/10.26418/apssai.v3i1.54

Issue

Vol. 3 No. 1 (2023): April

Section

Articles

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Copyright (c) 2023 Authors

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