Pengaruh Kepemilikan Manajerial, Ukuran Perusahaan, Dan Kompensasi Bonus Terhadap Manajemen Laba Total View This Week0
Institusion
Universitas Katolik Musi Charitas
Author
Renlyastuti, Luciana Putri
Subject
H Social Sciences (General)
Datestamp
2020-03-07 03:56:24
Abstract :
The objectives of the research are to find out empirical evidence of the the effect of managerial ownership, Firm Size, and Bonus Compensation on Earnings Management.
The sample in this study is a banking company listed on the Indonesia Stock Exchange (IDX) period 2008-2011 by using purposive sampling. Samples obtained 11 companies by the number of observations by 44 samples for four years. The data used are annual reports from each company were obtained from the www.idx.co.id website and the websites of each company. This research uses
multiple regression linear analysis method with the help of a computer application SPSS program version 15.0. The results showed that the managerial ownership, firm size, and compensation bonus had not influence to earnings management.