伊斯兰银行和传统银行未来的业绩与补偿

Evy Rahman Utami
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引用次数: 1

摘要

本研究的目的是考察董事和董事会的绩效变化与薪酬变化之间的关系。与以往的研究相反,本研究比较了印尼传统银行和伊斯兰银行的关系。本研究的样本为2011-2015年间的传统银行和伊斯兰银行。本研究的数据来源于财务报表。回归分析将被用来回答研究问题。结果表明,绩效变化与薪酬之间存在正相关关系。然而,传统银行与伊斯兰银行的绩效与薪酬关系并无差异。本研究支持代理理论,但不支持管理理论。
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Kinerja Dan Kompensasi Masa Depan Di Bank Syariah Dan Konvensional
The objective of this study is to examine the relationship between changes of    performance and changes of compensation of board commissioners and board of directors. In contrast to previous research, this study compare the relationship on conventional banking  and Islamic banking in Indonesia. The samples of this research are conventional and Islamic banking between periode 2011-2015. Data in this study were obtained from financial statements. Regression analysis will be employed to answer the research questions. The result showed that there is a positive relationship between changes of performance and compensation. However, there is no difference the relationship of performance and compensation on the conventional and Islamic banking. This study supported the agency theory, but it does not support the stewardship theory.
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