Jumat, 21 Februari 2014

PENGARUH STRUKTUR KEPEMILIKAN, DAN TRANSAKSI HUBUNGAN ISTIMEWA TERHADAP KINERJA PERUSAHAAN

ABSTRACT
The purpose for this researching is to know more deeply of the effect of ownership structure and particular correlation transaction to company performance.  The ownership structure will be measured by variable of public managerial ownership.  The particular correlation transaction will be measured by comparing transaction position report of assets and liabilities in balance sheet divide value of ownership share (equity). Performance company will be measured by using analysis of return of equity ( ROA ).

Total the data of sampling are 40 companies.  The sampling which could qualify for complying with the research criteria are 32 companies.  In order to meet total sampling data, the researcher used the method of pooling data ( cross – section and time series ).  Selection sampling was doing by purposive sampling.  All companies are registered company at Indonesia Stock Exchange ( BEI ) since 2003 – 2007.  The sampling companies are the companies which are running the business in property and real estate sector.

The research used analysis of mono regression and multiple regression as method of data analysis.  This model is instrument of statistic which is used in order to explain the effect of independent variable to un independent variable on partial and simultaneously. The research is the effect of ownership structure and particular correlation transaction on partial and simultaneously to performance company which is measured by return of equity (ROA).

Conclusion the result of this research is ownership structure managerial which is belong to public managerial has positive effect  to company performance. The more high of value ownership structure may effect to company performance better. Whereas particular correlation transaction has effect to company performance under managerial structure ownership.  Generally the effect of two variable to company performance is in the level of medium category.

KEY WORD : company performance, managerial ownership and particular correlation transaction.

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Jurnal Penelitian Akuntansi

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