Article Per Year (5 Year)
p-Index From 2019 - 2024
0
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi dan Keuangan Indonesia
Perwitasari, Dwi
Unknown Affiliation

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
FAKTOR-FAKTOR YANG MEMENGARUHI REMUNERASI DIREKSI: STUDI KOMPARASI PERUSAHAAN DI AUSTRALIA, SINGAPURA, INDONESIA, DAN MALAYSIA Probohudono, Agung Nur; Perwitasari, Dwi; Putra, Rifky Pratama
Jurnal Akuntansi dan Keuangan Indonesia Vol. 13, No. 1
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this paper is to analyze factors affecting directors’ remuneration. Factors tested in this study are distress status, company performance, ownership structure and board composition. Sample of this study is non-financial companies listed in Indonesia Stock Exchange, Malaysia Stock Exchange, Singapore Stock Exchange and Australian Stock Exchange. A total of 474 companies’ financial reports are used in this study for the period of 2011-2013. This study uses purposive sampling method to select the sample. This study uses multiple regression to examine factors that affect directors’ remuneration. The result shows that average of directors’ remuneration for distress and non-distress companies in Indonesia, Malaysia, Singapore and Australia is different. Singaporean firms tend to provide higher directors’ remuneration than other countries, while the lowest ones are Malaysian firms. The result shows that distress status, managerial ownership and ownership concentration affect directors’ remuneration, while the shareholder return, ROA and board composition do not affect the directors’ remuneration. This paper is beneficial to connect between remuneration and corporate performance when firms experience distressed and non-distressed. This paper also provides contribution for firms, investors and practitioners in issue related to directors’ remuneration.
Co-Authors Agung Nur Probohudono Putra, Rifky Pratama