印尼证券交易所运输行业公司董事会变动的决定因素

Ricky, Dedi Haryadi
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引用次数: 0

摘要

本研究的目的是确定影响董事变更的因素。本研究中使用的自变量包括有效税率(ETR)、市净率(PBV)和净利润率(NPM)。本研究的人口总数为印度尼西亚证券交易所运输部门的28家公司,只有22家发行人使用与发行人在2019年之前在证券交易所上市的标准相关的有目的抽样方法进行抽样。本研究的形式为联想检验。数据分析技术采用逻辑回归分析。利用SPSS 25对研究结果进行了处理,结果表明,以净利润率衡量的盈利水平对董事更替具有负向影响,而有效税率和以价格与账面价值代表的公司价值对董事更替决策没有影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Determinants of Change of Board of Directors in Transportation Sector Companies on the Indonesia Stock Exchange
The purpose of this study was to determine the factors that affect the change of directors. The independent variables used in this study consisted of the effective tax rate (ETR), price to book value (PBV), and net profit margin (NPM). The population in this study amounted to 28 companies in the transportation sector on the Indonesia Stock Exchange and only 22 issuers who were sampled using the purposive sampling method related to the criteria for issuers to have been listed on the stock exchange before 2019. The form of this research is the associative test. The data analysis technique used logistic regression analysis. The results of the study were processed with the help of SPSS version 25 and showed that the level of profitability as measured by the net profit margin had a negative effect on the turnover of directors, while the effective tax rate and firm value proxied by price to book value had no effect on the decision to change directors.
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