PENGARUH KINERJA PERUSAHAAN, KEPEMILIKAN INSTITUSI, KOMISARIS INDEPENDEN, GENDER DAN USIA EKSEKUTIF TERHADAP KOMPENSASI EKSEKUTIF PERUSAHAAN YANG TERDAFTAR DALAM INDEKS KOMPAS100 PERIODE 2010-2013

ABSTRACT Yoseph Yunianto Parsaoran Pardede, 2015; The Effect of Firm Performance, Institutional Ownership, Independent Commissioner, Gender and Executive’s age on Executive Compensation: Evidence From Firms Listed on Kompas100 Index in 2010-2013. Skripsi, Jakarta: Concentration of Financial Management, Study Program of Management, Department of Management, Faculty of Economics, State University of Jakarta. The purpose of this study is to know the effect of firm performance, institutional shareholding, independent commissioner, gender and executive’s age on executive compensation by using firm size as control variable. The research model in this study employs panel data analysis. The samples are firms listed in Kompas100 index in 2010-2013 selected by purposive sampling. The results show that firm performance measured by ROA have positive and significant effect on executive compensation, while NPM and Tobin’s Q do not have positive and significant effect on executive compensation. Corporate governance by using a proxy of institutional shareholding (INS) and the proportion of independent directors (IND) does not have a significant positive effect on executive compensation. Variable of executive’s characteristic by using a proxy of gender and age does not have a significant positive effect on executive compensation. Keywords: Executive Compensation, Firm Performance, Corporate Governance, Gender, Age, Firm Size