PENGARUH DEWAN KOMISARIS, PROPORSI KOMISARIS INDEPENDEN, TERHADAP KINERJA PERUSAHAAN
ABSTRACT: The purpose of this
study is examined the influence of the composition of the board of
commissioners toward the performance of companies from three different aspects;
return stock market aspects, ROA aspects of accounting, and accounting aspects
and market TobinsQ. This research had a sample of 400 financial records from
400 companies with the period of 2010 to 2013. This research used multiple
linear regression method. The independent variable is the number of
commissioners and the number of independent commissioners. Moderating variables
of this research was the size of the company. The dependent variable was the
performance of this company with the company RET measurements, ROA, TobinsQ.
The results of this study indicated that for RET, the board had significant negative effect, as well as
independent directors had not significant positive effect, while the influence
of the board of commissioners of the smaller companies were not exhibited significantly
negative. The commissioners had not significant positive effect, independent
commissioner had significant positive effect, as well as the board of
commissioners had not significant negative effect on the performance of smaller
companies to ROA. Research on Tobins Q, the board has a significant positive
effect. Independent commissioner also had positive and significant, and the
board of commissioners has no significant negative effect on the performance of
smaller companies.
Keyword: boardsize, prosentage
Non executive director, firm size and firm performance
Penulis: Brayen Prastika Dwi
Putra
Kode Jurnal: jpmanajemendd151544
