PENGARUH CEO DUALITY DAN INTERLOCKING DIRECTORSHIP TERHADAP SMOOTHNESS LABA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
PUSPITA, HAPSARI OKTAVIA KURNIA
Subject
657.042 - FINANCIAL ACCOUNTING
Datestamp
2017-05-15 10:00:52
Abstract :
In Indonesian, companies must not be concurrently (CEO dual or interlocking directorship). This is in accordance with the Good Corporate Governance regulations. Research of Gumanti and Prasetyawati, 2011 There are 46 found the Indonesian companies is CEO dual. This study to test empirically real effect then CEO dual and interlocking directorship with variable controls the leverage effect on income smoothness. The study also confirm Indonesian companies that perform CEO dual. The sample of this research is the manufacturing company listed in indonesia stock exchange (BEI)2005-2010. Statistik test used in quantitative research is ANOVA (The Analysis Of Variance), independent sample t-test, and crosstab to descriptive analysis. The main statistical tests in this research using multiple linear regression. The results of this research indicate that significant influential variable interlocking directorship of earning smoothness, while the CEO of control variables and then leverage the significant has no effect on the income smoothness. Simultaneously research, then CEO dual and interlocking directorship of income smoothness is significant effect, however, after the added control variables, then CEO dual, interlocking directorship, and leverage against income smoothness result insignificant. This is due to the proportion of companies that practise then CEO out of balance while the proportion of companies that practise interlocking directorship almost balanced. Based on the results of this research, there are still companies in Indonesia which CEO dual status does not much (only 6 companies) but the company which is interlocking directorship companies more than CEO dual in Indonesian companies. Keywords: smoothness, CEO duality, interlocking directorship
In Indonesian, companies must not be concurrently (CEO dual or interlocking directorship). This is in accordance with the Good Corporate Governance regulations. Research of Gumanti and Prasetyawati, 2011 There are 46 found the Indonesian companies is CEO dual. This study to test empirically real effect then CEO dual and interlocking directorship with variable controls the leverage effect on income smoothness. The study also confirm Indonesian companies that perform CEO dual. The sample of this research is the manufacturing company listed in indonesia stock exchange (BEI)2005-2010. Statistik test used in quantitative research is ANOVA (The Analysis Of Variance), independent sample t-test, and crosstab to descriptive analysis. The main statistical tests in this research using multiple linear regression. The results of this research indicate that significant influential variable interlocking directorship of earning smoothness, while the CEO of control variables and then leverage the significant has no effect on the income smoothness. Simultaneously research, then CEO dual and interlocking directorship of income smoothness is significant effect, however, after the added control variables, then CEO dual, interlocking directorship, and leverage against income smoothness result insignificant. This is due to the proportion of companies that practise then CEO out of balance while the proportion of companies that practise interlocking directorship almost balanced. Based on the results of this research, there are still companies in Indonesia which CEO dual status does not much (only 6 companies) but the company which is interlocking directorship companies more than CEO dual in Indonesian companies. Keywords: smoothness, CEO duality, interlocking directorship
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