CD Skripsi

Pengaruh Bonus Plan, Debt To Equity , Political Cost Terhadap Manajemen Laba (Studi Pada Perusahaan Bumn Yang Terdaftar Di Bursa Efek Indonesia 2016-2018)

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This study aims to find out 1) how the effect of the bonus plan on earnings
management, 2) how the effect of debt to equity ratio on earnings management, 3)
how the influence of political cost on earnings management on state-owned
companies listed on the Indonesia Stock Exchange (BEI) in 2016-2018. The
population in this study were 20 state-owned companies listed on the Indonesia
Stock Exchange (IDX) during the 2016-2018 period, the sample companies were
selected using the purposive sampling method. Through the applied criteria, then
selected from 14 sample companies. The analytical method used is multiple linear
regression analysis using SPSS Version 23. The results show that the bonus plan
variable has an effect on earnings management, while the debt to equity ratio and
political cost variables have no effect on earnings management. The R Square
adjustment result of 0.25 means that the influence of independent variables (bonus
plan, debt to equity ratio and political cost) to the dependent variable (earnings
management) is 25.0% while the remaining 75.0% is influenced by other
indicators not included in this research.
Keywords: Earnings Management, Bonus Plan, Debt to Equity Ratio, Political

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 120 (0104)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2020

Deskripsi Fisik

x, 66 hlm.; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 120 (0104)

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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