PENGARUH KINERJA KEUANGAN, STRUKTUR KEPEMILIKAN, DAN UKURAN PERUSAHAAN TERHADAP KOMPENSASI EKSEKUTIF

Abstract

Compensation is intended to help companies or organizations achieve their goals and also ensure the development
of justice both within and outside the company, compensation can inspire management to improve company
performance. This research examines the effect of financial performance (ROE), ownership structure (institutional
and managerial ownership), and firm size (SIZE) on the executive compensation at Banking companies listed on
the Indonesia Stock Exchange (IDX) during 2019-2023. The research applies quantitatively with secondary data.
Furthermore, the data collection technique used purposive sampling. In line with that, 12 samples were selected
from the 60 data observations in total. Moreover, the data analysis technique used multiple regression. The data
were calculated with SPSS (Statistical Package for Social Sciences). The result concludes that as follows: (1)
financial performance affects executive compensation (2) institutional ownership structure has no effect on
executive compensation (3) managerial ownership structure has no effect on executive compensation (4) company
size affects executive compensation.