Karakteristik dewan direksi dengan moderasi komite nominasi remunerasi terhadap kinerja industri manufaktur indonesia
Info Katalog
File Repositori
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2026
Pembimbing 1 : Farah Margaretha
Pembimbing 2 : Yosephina Endang Purba
Kata Kunci : board characteristics; financial performance; nomination and remuneration committee
Status Posting : Published
Status : Lengkap
File Repositori
| No. | Nama File | Hal. | Link |
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| 1. | 2026_TS_MMJ_122012301044_Halaman-Judul.pdf | ||
| 2. | 2026_TS_MMJ_122012301044_Surat-Pernyataan-Revisi-Terakhir.pdf | 1 | |
| 3. | 2026_TS_MMJ_122012301044_Surat-Hasil-Similaritas.pdf | 1 | |
| 4. | 2026_TS_MMJ_122012301044_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf | 1 | |
| 5. | 2026_TS_MMJ_122012301044_Lembar-Pengesahan.pdf | 4 | |
| 6. | 2026_TS_MMJ_122012301044_Pernyataan-Orisinalitas.pdf | 1 | |
| 7. | 2026_TS_MMJ_122012301044_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf | 1 | |
| 8. | 2026_TS_MMJ_122012301044_Bab-1.pdf | ||
| 9. | 2026_TS_MMJ_122012301044_Bab-2.pdf |
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| 10. | 2026_TS_MMJ_122012301044_Bab-3.pdf |
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| 11. | 2026_TS_MMJ_122012301044_Bab-4.pdf |
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| 12. | 2026_TS_MMJ_122012301044_Bab-5.pdf | ||
| 13. | 2026_TS_MMJ_122012301044_Daftar-Pustaka.pdf | ||
| 14. | 2026_TS_MMJ_122012301044_Lampiran.pdf |
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P Penelitian ini bertujuan untuk menganalisis pengaruh karakteristik dewan direksi terhadap kinerja keuangan perusahaan manufaktur yang terdaftar di bursa efek indonesia dengan peran moderasi komite nominasi dan remunerasi (knr). karakteristik dewan direksi diproksikan melalui ukuran dewan direksi, independensi dewan direksi, frekuensi rapat dewan direksi, proporsi direksi perempuan, dan kompensasi direksi. penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan dan laporan keuangan perusahaan manufaktur periode 2020–2024. analisis data dilakukan menggunakan regresi data panel dengan bantuan perangkat lunak eviews. hasil penelitian menunjukkan bahwa ukuran dewan direksi dan frekuensi rapat dewan direksi berpengaruh positif terhadap return on assets (roa), sedangkan independensi dewan direksi tidak berpengaruh signifikan terhadap kinerja keuangan. proporsi direksi perempuan berpengaruh negatif terhadap roa dan earnings per share (eps), sementara kompensasi direksi berpengaruh positif terhadap kinerja keuangan. knr memperlemah pengaruh ukuran dewan direksi terhadap roa dan eps, memperkuat pengaruh independensi dewan direksi terhadap eps, memperkuat pengaruh direksi perempuan terhadap roa dan eps, serta memperlemah pengaruh kompensasi direksi terhadap roa. implikasi manajerial penelitian ini menunjukkan bahwa perusahaan perlu menjaga ukuran dewan direksi yang optimal, meningkatkan intensitas rapat dewan, serta memastikan proses nominasi, evaluasi kinerja, dan penetapan remunerasi direksi dilakukan berdasarkan kompetensi dan kontribusi terhadap kinerja perusahaan agar efektivitas tata kelola dan kinerja keuangan dapat ditingkatkan secara berkelanjutan.
T This study aims to examine the effect of board of directors characteristics on the financial performance of manufacturing companies listed on the indonesia stock exchange with the moderating role of the nomination and remuneration committee (nrc). board characteristics are proxied by board size, board independence, board meeting frequency, female directors, and directors’ compensation. this study employs a quantitative approach using secondary data obtained from the annual reports and financial statements of manufacturing companies during the 2020–2024 period. data were analyzed using panel data regression with eviews software. the results indicate that board size and board meeting frequency have a positive effect on return on assets (roa), while board independence has no significant effect on financial performance. female directors have a negative effect on both roa and earnings per share (eps), whereas directors’ compensation has a positive effect on financial performance. furthermore, the nrc weakens the effect of board size on roa and eps, strengthens the effect of board independence on eps, strengthens the effect of female directors on roa and eps, and weakens the effect of directors’ compensation on roa. the managerial implications of this study suggest that companies should maintain an optimal board size, increase the frequency of board meetings, and ensure that the nomination, performance evaluation, and remuneration processes are based on directors’ competencies and contributions to corporate performance in order to enhance corporate governance effectiveness and achieve sustainable financial performance.