CD Skripsi

Pengaruh Bonus Plan, Debt To Equity, Capital Intencity Ratio Dan Ukuran Perusahaan Terhadap Manajemen Laba (Studi Pada Perusahaan Bumn Yang Terdaftar Di Bursa Efek Indonesia 2019-2021)

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This study aims to test and analyze the Bonus Plan, Debt to Equity Ratio, Capital Intensity Ratio, and Company Size to Earnings Management in state-owned companies listed on the Indonesia Stock Exchange. This research method is quantitative. The population in this study are state-owned companies that are registered and active on the Indonesia Stock Exchange (IDX) from 2019 to 2021, totaling 20 companies. The sample in this study is 20 companies multiplied by 3 years of observation so the total sample is 60 taken by purposive sampling technique. Earnings management in this study is measured by discretionary total accruals. The bonus plan is measured by a dummy variable, DER is measured by total debt divided by total equity, CIR is measured by total fixed assets divided by total assets, and company size is measured by the natural logarithm of total assets. Furthermore, after the data was collected, data analysis was performed with multiple linear regression. The results showed that the bonus plan and DER had a significant positive effect on earnings management, while CIR and company size had no significant effect on earnings management.

Keywords: Bonus Plan, Debt to Equity Ratio, Capital Intensity Ratio, Company Size, Earnings Management

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1602114153

Penerbit

Pekanbaru : Universitas Riau - FEB - Akuntansi., 2023

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1602114153

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

Vina

Versi lain/terkait

Lampiran Berkas

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