Article Per Year (5 Year)
p-Index From 2019 - 2024
1.99
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Universitas Batanghari Jambi J-MAS (Jurnal Manajemen dan Sains) JPPI (Jurnal Penelitian Pendidikan Indonesia) Dinasti International Journal of Digital Business Management Management Research and Behavior Journal Jurnal Karya Abdi Masyarakat Journal of Business Studies and Management Review Jurnal Penelitian Pendidikan Indonesia
Fitri Chairunnisa
Fakultas Ekonomi Dan Bisnis Universitas Jambi,
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 9 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Jurnal Ilmiah Universitas Batanghari Jambi

 1 
Transaksi Pihak Berelasi: Kompensasi Manajemen Kunci, Kinerja Akuntansi, dan Multiple Large Shareholders Gandy Wahyu Maulana Zulma; Fitri Chairunnisa; Azolla Degita Azis
Jurnal Ilmiah Universitas Batanghari Jambi Vol 20, No 3 (2020): Oktober
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v20i3.1071

Abstract

The aim of this study is to examine whether multiple large shareholders held by the company can affect the relation between accounting performance and executive compensation, using panel data of all publicly company in Indonesia (except financialand mining industries) with the research period 2017-2019. The result shows that the existence of 2nd largest shareholders that owns more than 10% stocks and also if the board has representation from 2nd largest shareholders in the company, it can reduce the positive effect of accounting performance to executive compensation. This research findings could be as an additional literature in financial accounting and corporate governance area, and also for practitioners in Indonesia that if a firm has good controlling function from multiple large shareholders, it can reduce the opportunistic discretion from executive management if the company has performance evaluation based on earnings.
Co-Authors Azolla Degita Azis Dian mala Fithriani Aira Edward Eka Julianti Efris Saputri Misni Erwati, Misni Novita Sari Novita Sari Rendy Saputra Rosmeli Rosmeli Siregar, Ade Perdana Sry Rosita Zulma, Gandy Wahyu Maulana