独立政委、独立审计委员会、执行准予和公共资产回报率(印尼证券交易所房地产实证研究)的影响

Rakhmat Irwansyah
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摘要

本研究的目的是实证分析独立董事、独立审计委员会、CEO更替和公有制结构这四个自变量的影响程度,因变量是资产收益率(ROA)。本研究使用了印度尼西亚证券交易所的二手数据,以51家公司为样本,被认为是完整的,符合研究标准的样本公司有38家。在2009-2013年的5年研究期间,采用房地产领域的有目的抽样方法进行样本选择。模型数据分析采用部分或同时的多元回归分析(multiple regression)。检验结果通过f检验和t检验证明并得出独立董事比例、独立审计委员会比例、CEO离职率和公有制结构对资产收益率(ROA)有显著的正向影响。
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PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT INDEPENDEN, PERGANTIAN CHIEF EXECUTIVE OFFICER DAN STRUKTUR KEPEMILIKAN SAHAM PUBLIK TERHADAP RETURN ON ASSET (Studi Empiris pada Perusahaan Properti dan Real Estate di Bursa Efek Indonesia)
           The purpose of this study to analyze empirically the extent of the influence of the four independent variables are independent directors, independent audit committees, CEO turnover and structure of public ownership of the dependent variable is the return on assets(ROA). The study used secondary data on the Indonesia Stock Exchange, with a population of 51 companies and is considered complete and met the study criteria were 38 sample companies. The sample selection is done by purposive sampling in the field of real estate property during the five year study period the year 2009-2013. Model data analysis used multiple regression analysis (multiple regression) either partially or simultaneously.The test results proved and concluded that the proportion of independent directors, independent audit committees, CEO turnover and structure of public ownership according f and t test and a positive significant effect on return on assets(ROA).  
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