HUBUNGAN SIMULTAN ANTARA AKTIVITAS PENGAWASAN PERUSAHAAN DENGAN KINERJA PERUSAHAAN DI BURSA EFEK INDONESIA

Authors

  • Habibatur Ridhah Fakultas Ekonomi dan Bisnis Islam, IAIN Bukittinggi

DOI:

https://doi.org/10.30983/es.v2i1.525

Abstract

The primary objective of this research is to test the simultaneous relationship between board of commisioner monitoring activity and firm performance on a sample that consist of 156 companies quoted in Indonesia Stock Exchange. This study found that monitoring activity that performed by board of comissioner affect the firm performance, and vice versa, firm performance also affect the monitoring activity.. Further this research found that family ownership and debt ratio of company affected the monitoring activity that performed by Board of Commissioner. Tujuan utama dari penulisan studi ini adalah untuk melakukan pengujian hubungan simultan antara aktivitas pengawasan dewan komisaris dan kinerja perusahaan dengan menggunakan sampel sebanyak 156 perusahaan. Penelitian ini menemukan bukti bahwa aktivitas pengawasan perusahaan dapat mempengaruhi kinerja perusahaan, begitu juga sebaliknya, kinerja perusahaan dapat mempengaruhi aktivitas pengawasan perusahaan yang dilakukan oleh dewan komisaris. Studi ini juga menemukan bahwa jumlah kepemilikan keluarga, dan tingkat hutang mempengaruhi frekuensi aktivitas pengawasan yang dilakukan oleh dewan komisaris.

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Submitted

2018-06-07

Accepted

2018-11-28

Published

2018-06-30