Ryan Suryadi, - (2021) PENGARUH KOMPENSASI BONUS TERHADAP MANAJEMEN LABA DENGAN KOMPOSISI DIREKSI SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA. S1 thesis, Universitas Pendidikan Indonesia.
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Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh kompensasi bonus dan komposisi direksi terhadap manajemen laba serta apakah komposisi direksi memoderasi hubungan antara kompensasi bonus dengan manajemen laba. Penelitian ini dilakukan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2017-2019. Teknik sampling dalam penelitian ini menggunakan purposive sampling, sehingga didapat sampel sebanyak 204 sampel. Teknik pengumpulan data dalam penelitian ini menggunakan teknik studi dokumentasi serta menggunakan data sekunder yang didapat dari website Bursa Efek Indonesia dan website resmi perusahaan berupa laporan keuangan dan laporan tahunan. Metode penelitian yang digunakan adalah deskriptif verifikatif dengan pendekatan kuantitatif. Metode analisis yang digunakan adalah analisis regresi data panel dan moderated regression analysis (MRA) dengan alat bantu software eviews 10. Hasil penelitian menunjukkan bahwa (1) kompensasi bonus berpengaruh terhadap manajemen laba; (2) komposisi direksi tidak berpengaruh terhadap manajemen laba; serta (3) komposisi direksi tidak memoderasi (memperlemah) pengaruh kompensasi bonus terhadap manajemen laba. Kata kunci: Kompensasi Bonus, Komposisi Direksi, Manajemen Laba ABSTRACT The Effect of Bonus Compensation on Earnings Management with Composition of Directors As a Moderating Variable In Manufacturing Companies Listed In Indonesia Stock Exchange This study aims to determine the effect of bonus compensation and the composition of directors on earnings management and whether the composition of directors moderates the relationship between bonus compensation and earnings management. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The sampling technique in this study used purposive sampling, in order to obtain a sample of 204 samples. Data collection techniques in this study used documentation study techniques and used secondary data obtained from the Indonesia Stock Exchange website and the company's official website in the form of financial reports and annual reports. The research method used is descriptive verification with a quantitative approach. The analysis method used is panel data regression analysis and moderated regression analysis (MRA) with eviews 10 software tools. The results show that (1) bonus compensation has an effect on earnings management; (2) the composition of the board of directors has no effect on earnings management; and (3) the composition of the board of directors does not moderate (weaken) the effect of bonus compensation on earnings management. Keywords : Bonus Compensation, Composition of Directors, Earnings Management.
| Item Type: | Thesis (S1) |
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| Uncontrolled Keywords: | Bonus Compensation, Composition of Directors, Earnings Management. |
| Subjects: | H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management H Social Sciences > HF Commerce > HF5601 Accounting L Education > L Education (General) |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan) |
| Depositing User: | Ryan Suryadi |
| Date Deposited: | 03 May 2021 01:31 |
| Last Modified: | 03 May 2021 01:31 |
| URI: | http://repository.upi.edu/id/eprint/60278 |
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