Title: Director Pay Slice, Remuneration Committee, and Company Performance

Author: Nadia Klarita Rahayu

Student ID: 041914253014

Study Program: Master of Accounting

Year of Publication: 2021

Abstract:

This study aims to analyze the relationship between director pay slice and company performance. This study uses 1024 observations from companies listed on the Indonesia Stock Exchange for ten periods from 2010 to 2019. The analysis technique used in this study is ordinary least squares regression with a cluster model approach and fixed effects using STATA 16.0 software. This study found partially that director pay slice and the existence of a remuneration committee are positively and significantly related to current and future company performance. The results of this study indicate that companies with high director pay slice and have a remuneration committee tend to have better performance because the existence of a remuneration committee helps align the relationship between director pay slice and company performance. This study has implications for developing countries regarding effective corporate governance mechanisms by analyzing governance that is developing in Indonesia.

Keywords: Director Pay Slice, Company Performance, Compensation

Read more: https://repository.unair.ac.id/110071/1/2.%20ABSTRAK.pdf