CD Skripsi

Pengaruh Ukuran Perusahaan, Kompensasi Bonus, Profitabilitas, Kepemilikkan Manajerial, Dan Kepemilikkan Institusional Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Finansial Yang Terdaftar Di Bei Pada Tahun 2017-2020)

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This study was aimed to investigate the effect of firm size, bonus compensation, profitability, managerial ownership and institutional ownership on earnings management. The research population is a financial company listed on the Indonesia Stock Exchange in the 2017-2020 period. While the research sample is 30 companies selected by the purpose sampling method. The data analysis method used is descriptive statistics, classical assumption test and hypothesis testing using partial t test.
The results showed that the size of the company with a value of tcount=2.196> ttable=1.65821 and profitability with a value of tcount=3.273> ttable=1.65821 had an effect on the company's earnings management during the 2017-2020 period. Meanwhile bonus compensation, managerial ownership and institutional ownership have no effect on earnings management. Then the value of R Square obtained is 0.255, which means the influence of the independent research variable has an effect of 25.5% on earnings management, while the remaining 74.5% is influenced by other variables.
Keywords: Bonus Compensatio, Earnings Management, Firm Size, Institutional Ownership , Profitability, Managerial Ownership

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1502120829

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2022

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1502120829

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

DAUS

Versi lain/terkait

Lampiran Berkas

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