PENGARUH KINERJA KEUANGAN DAN KOMPENSASI MANAJERIAL TERHADAP KINERJA MASA BERIKUTNYA PADA PERUSAHAAN MANUFAKTUR YANG TERMASUK DALAM LQ 45

Sunassyifawati, Dwi Ilda (2008) PENGARUH KINERJA KEUANGAN DAN KOMPENSASI MANAJERIAL TERHADAP KINERJA MASA BERIKUTNYA PADA PERUSAHAAN MANUFAKTUR YANG TERMASUK DALAM LQ 45. Other thesis, University of Muhammadiyah Malang.

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PENGARUH_KINERJA_KEUANGAN_DAN_KOMPENSASI_MANAJERIAL_TERHADAP_KINERJA_MASA_BERIKUTNYA_PADA_PERUSAHAANMANUFAKTUR_YANG_TERMASUK_DALAM_LQ_45.pdf

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Abstract

The goal of this study is to examine empirically influence of current financial performance and managerial compensation to financial performance of manufacture firm in future which listed in BEI by using multi linear regression analysis to firms which listed in Indonesia Stock Exchange entered in LQ-45. Writer carried out analysis to financial statement which gained from Indonesia Stock Exchange in University of Muhammadiyah Malang. The Data which be used gained by taking and collecting documents from firm which listed in Indonesia Stock Exchange. The documents which be collected such as financial statement data in 2005-2006. The financial statement was analyzed by using multi linear regression analysis. The calculation result by using multi linear regression is gained if current financial performance variable (X1) and managerial compensation (X2) and future financial performance of firm (Y) have multi correlation (multiple R) about 0.875. this value show that correlation among independent variable and dependent variable. This value near to 1, it gives mean correlation among independent variable and dependent variable is very strong. The determination coefficient R2 about 0.765. Based on the R2 may be concluded that the current financial performance variable (X1) and managerial compensation (X2) may explain variety of variable dependent future financial performance about 77%. While the residual about 23% is explained by other variable which not entered in this study. By using F-test, current financial performance variable (X1) and managerial compensation (X2) simultaneously have significant influence to future financial performance of manufacture firm that entered in LQ 45 category. While using t-test, just current financial performance variable give significant influence to future financial performance. Based on the discussion above is known that managerial compensation did not have significant influence to future financial performance, to support achievement performance but it is suggested to firm to consider compensation giving because managerial compensation constituted a incentive to increase human resource performance, responsibility to firm humans resources

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Rayi Tegar Pamungkas
Date Deposited: 12 Jun 2012 08:50
Last Modified: 12 Jun 2012 08:50
URI: http://eprints.umm.ac.id/id/eprint/7444

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