PENGARUH BONUS PLAN DAN DUALITAS CEO TERHADAP INCOME SMOOTHING
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Institusion
Universitas Pembangunan Nasional Veteran Jakarta
Author
Tri Diana, .
Subject
HF5601 Accounting
Datestamp
2022-05-23 06:44:07
Abstract :
This research is using quantitative study aimed to see whether there are influence of bonus plan, and CEO duality on the income smoothing with firm size, profitability, and liquidity as control variables. This study uses the manufacture industries listed in Indonesian Stock Exchange period 2015-2019 as samples. Technique sampling in this research is using purposive sampling. Testing the hypothesis in this study was used Multiple Linear Regression Analisys using SPSS analysis tool with a significant level of 5%. The results of these tests indicate that (1) there is no significant influence of bonus plan on the income smoothing, (2) there is positive significant influence of CEO duality on the income smoothing, (3) there is positive significant effect of firm size on the income smoothing (4) there is no significant influence of profitability on the income smoothing, and (5) there is no significant influence of liquidity on the income smoothing.
This research is using quantitative study aimed to see whether there are influence of bonus plan, and CEO duality on the income smoothing with firm size, profitability, and liquidity as control variables. This study uses the manufacture industries listed in Indonesian Stock Exchange period 2015-2019 as samples. Technique sampling in this research is using purposive sampling. Testing the hypothesis in this study was used Multiple Linear Regression Analisys using SPSS analysis tool with a significant level of 5%. The results of these tests indicate that (1) there is no significant influence of bonus plan on the income smoothing, (2) there is positive significant influence of CEO duality on the income smoothing, (3) there is positive significant effect of firm size on the income smoothing (4) there is no significant influence of profitability on the income smoothing, and (5) there is no significant influence of liquidity on the income smoothing.
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