Analisis Pengaruh Variabel Ukuran Dewan Direksi dan Variabel Komposisi Board Kinerja Perusahaan

Rahayu, Arifah, Syaiful Ali, SE.,MIS

2013 | Skripsi | S1 Accounting

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Today corporate governance has been acknowledged as a tool for improving company performance. This research purpose is to know the influence of two corporate governance variables, which is board size and board composition. These variables are compared to company performance with Return On Asset (ROA) and Tobin's Q as measurement base. Sample used in this research comprise of company annual report for 33 public company in 2005. Based on two model used in this research, only board of director size have significant influences to ROA based company performance. While for Tobin's Q, both variables (board size and board composition) have significant influences toward company performance.

Kata Kunci : Corporate Governance, Performance, Return on Asset, Board, TobinÂ’s Q