PENGARUH KEPEMILIKAN MANAJERIAL DAN KEPEMIKAN INSTITUSIONAL TERHADAP LUAS PENGUNGKAPAN KOMPENSASI MANAJEMEN KUNCI PT ASURANSI BINA DANA ARTHA TBK PADA LAPORAN KEUANGAN PERIODE 2013- 2017 DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERATING

Abstract

Financial reports are very important to report the results of the company's performance and can attract investors to take part in share ownership. But there are still many companies that do not explicitly display management reports on the distribution of benefits or compensation to key management. The purpose of this study was to determine the effect of managerial ownership and institutional ownership partially on the extent of compensation disclosure on key management in the financial statements and to determine whether the size of the company moderates the influence of managerial ownership and institutional ownership on the extent of key management compensation disclosures in the financial statements.
The population taken in this study is the financial report of PT Asuransi Bina Dana Artha tbk. The sampling technique used is a documentation study obtained from the Indonesia Stock Exchange. Data analysis technique used is multiple linear regression, with MRA, goodness of fit in the form of t test and coefficient of determination.
Based on the results of calculations, it can be seen that managerial ownership and institutional ownership partially have a positive and significant effect on the extent of key management compensation disclosures in the financial statements. Firm size moderates the influence of managerial ownership and institutional ownership on the extent of key management compensation disclosures in the financial statements.
We recommend that companies listed on the Indonesia Stock Exchange provide a consistent distribution of key management rewards or compensation in order to increase the interest of investors to invest their shares.
Keywords: Managerial Ownership, institutional ownership, company size, extent of compensation disclosure.