Journal of Accounting and Finance Management (JAFM)
Vol. 4 No. 5 (2023): Journal of Accounting and Finance Management (November-December 2023)

The Effect of Comparative Employee Compensation on Wage and Salary Payments

Caterina Aruli Iskandar Catrin (University of Muhammadiyah Malang, Malang, Indonesia)
Driana Leniwati (Universitas Muhammadiyah Malang)
Agung Prasetyo Nugroho Wicaksono (Universitas Muhammadiyah Malang)



Article Info

Publish Date
03 Nov 2023

Abstract

This research aims to determine the effect of compensation comparisons on non-financial sector companies in Indonesia listed on IDX. The population of this research is all non-financial sector companies consisting of the raw materials, manufacturing and services sectors registered on IDX for the 2019-2021 period. This study uses a quantitative approach. The data analysis technique uses panel data regression. The research results show that salary comparison has a negative and insignificant effect on company performance. The contribution of this research is to provide information about several factors that influence employee salaries. Also in a different population compared to before, you can find out the incentives given to company employees.

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Journal Info

Abbrev

JAFM

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal of Accounting and Finance Management (JAFM) is a peer-reviewed journal published by Dinasti Research, Dinasti Foundation, Indonesia six times a year. JAFM aims to publish articles in the fields of accounting, finance, and management that make a significant contribution to the development of ...