PENGARUH KARAKTERISTIK DEWAN KOMISARIS TERHADAP KINERJA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA

http://doi.org/10.22216/jbe.v3i3.3530


Aminar Sutra Dewi(1*), Desfriana Sari(2), Henryanto Abaharis(3)

(1) Sekolah Tinggi Ilmu Ekonomi KBP
(2) Sekolah Tinggi Ilmu Ekonomi KBP
(3) Sekolah Tinggi Ilmu Ekonomi KBP
(*) Corresponding Author

Abstract


The composition of the board commissioners able to make an effective contribution to the outcome of the process of preparing qualified financial statements or possibly avoiding fraudulent financial statements. This study aims to empirically test the influence of the composition of independent board of commissioner on the performance, size of the board of commissioner to financial performance, board of commissioner education background on financial performance. The selected research object is a manufacturing company listed in Indonesia Stock Exchange period 2014- 2016. Sample selection using purposive sampling method. The method of analysis used in this study is compound linear regression. The results showed that the composition of the Board of Independent Commissioner had a positive and significant impact on the company's financial performance, the size of the board of commissioner had a negative and insignificant effect on the Company's Financial Performance and the education background of the board of commissioner had a negative but insignificant effect on the financial performance of the company

 

Komposisi dewan komisaris dapat memberikan kontribusi yangefektif terhadap hasil dari proses penyusunan laporan keuangan yang berkualitas atau kemungkin terhindar dari kecurangan laporan keuangan. Penelitian ini bertujuan untuk menguji secara empiris pengaruh komposisi dewan komisaris independen terhadap kinerja, ukuran dewan komisaris terhadap kinerja keuangan, latar belakang pendidikan dewan komisaris terhadap kinerja keuangan. Objek penelitian yang dipilih adalah perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia periode 2014- 2016. Pemilihan sampel dilakukan dengan menggunakan metode purposive sampling. Metode analisis yang digunakan dalam penelitian ini adalah regresi linear berganda. Hasil penelitian menunjukkan bahwa komposisi dewan Komisaris Independen berpengaruhpositif dan signifikan terhadap kinerja keuangan perusahaan, ukuran dewan komisaris berpengaruh negatif dan tidak signifikan terhadap Kinerja Keuangan perusahaan dan latar belakang pendidikan dewan komisaris berpengaruh negatif namun tidak signifikan terhadap kinerja keuangan perusahaan.


Keywords


board of commisaris composition; board of commisaris size; education background of board of commisaris; finance performance; independent commisaris

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