Novelia Dwi Putri, - (2023) PENGARUH MOTIVASI BONUS, RISIKO KEUANGAN, DAN EARNING POWER TERHADAP MANAJEMEN LABA : Studi Pada Perusahaan Sektor Industri Barang Konsumsi di Indonesia, Thailand, dan Malaysia Periode 2019-2022. S1 thesis, Universitas Pendidikan Indonesia.
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Abstract
Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh motivasi bonus, risiko keuangan, dan earning power terhadap manajemen laba. Metode penelitian yang digunakan yaitu deskriptif dan verifikatif dengan pendekatan kuantitatif. Sampel pada penelitian ini berjumlah 85 perusahaan yang berasal dari sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia, Stock Exchange Thailand, dan Bursa Malaysia dalam rentang waktu 4 tahun, yakni tahun 2019-2022, yang diperoleh melalui metode purposive sampling sehingga total data keseluruhan yakni sebanyak 340 data. Jenis data yang digunakan adalah data sekunder berupa laporan tahunan dan laporan keuangan perusahaan. Metode analisis yang digunakan adalah analisis regresi linier berganda dengan menggunakan software Microsoft Excel dan program SPSS versi 25. Hasil dari pengujian hipotesis menunjukkan bahwa (1) Motivasi bonus tidak berpengaruh positif terhadap manajemen laba, (2) Risiko keuangan berpengaruh positif terhadap manajemen laba, dan (3) Earning power berpengaruh negatif terhadap manajemen laba. This study aims to determine the effect of bonus motivation, financial risk, and earning power on earnings management. The research method used is descriptive and verificative, utilizing a quantitative approach. The sample for this study consisted of 85 companies consumer goods industry sector listed on the Indonesia Stock Exchange, Stock Exchange of Thailand, and Stock Exchange Malaysia over a 4-year period, specifically from 2019 to 2022. The sample was obtained through purposive sampling, resulting in a total of 340 data. The data used in this study were secondary data, comprising annual reports and financial statements of the companies. The analytical method employed was multiple linear regression analysis using software Microsoft Excel and SPSS version 25. The results of the hypothesis testing indicated that (1) Bonus motivation has no positive effect on earnings management, (2) Financial risk has positive effect on earnings management, (3) Earning power has negative effect on earnings management
| Item Type: | Thesis (S1) |
|---|---|
| Additional Information: | https://scholar.google.com/citations?hl=id&user=8NmfaWsAAAAJ ID SINTA Dosen Pembimbing: Hanifa Zulhaimi: 259601 |
| Uncontrolled Keywords: | Motivasi Bonus, Risiko Keuangan, Earning Power, Manajemen Laba Bonus Motivation, Financial Risk, Earning Power, Earnings Management |
| Subjects: | H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan) |
| Depositing User: | Novelia Dwi Putri |
| Date Deposited: | 10 Jan 2024 06:33 |
| Last Modified: | 10 Jan 2024 06:33 |
| URI: | http://repository.upi.edu/id/eprint/114276 |
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