PENGARUH KINERJA KEUANGAN DAN NILAI PERUSAHAAN TERHADAP KOMPENSASI EKSEKUTIF

Amaliyah Nurul  Jannah; Lailatul  Amanah

Amaliyah Nurul Jannah Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya
Lailatul Amanah Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Keywords: profitability, solvability, firm value, executive compensation

Abstract

This research examines the effect of profitability, solvability, and firm value on executive compensation. The independent variables were profitability which was measured by Return On Assets (ROA), solvability was measured by Debt to Assets Ratio (DAR), and firm value, which was measured by Price Earning Ratio (PER). The research applies quantitatively. Furthermore, the population consists of Construction companies listed on the Indonesia Stock Exchange (IDX) during 2019-2023 (5 years). The data collection technique used purposive sampling. In line with that, there were 17 companies in the sample. Therefore, 85 observation data were analyzed. The data analysis technique used multiple linear regression. The research shows that (a) profitability has a positive effect on excecutive compensation of Construction companies listed on IDX 2019-2023, (b) solvability does not effect excecutive compensation of Construction companies listed on IDX 2019-2023, and (c) firm value has a positive effect on excecutive compensation Construction companies listed on IDX 2019-2023.