Pria Anugrah, - (2022) PENGARUH KOMPENSASI BONUS MANAJERIAL DAN DEBT COVENANT TERHADAP MANAJEMEN LABA (Studi pada Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia Periode 2014-2019). S1 thesis, Universitas Pendidikan Indonesia.
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Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh kompensasi bonus manajerial dan debt covenant terhadap manajemen laba dengan ukuran perusahaan sebagai variabel kontrol. Penelitian ini dilakukan pada perusahaan BUMN yang terdaftar di Bursa Efek Indonesia tahun 2014-2019. Metode penelitian yang digunakan adalah metode deskriptif verifikatif dengan pendekatan kuantitatif. Metode pengambilan sampel yang digunakan adalah metode purposive sampling, diperoleh 16 perusahaan dari 20 populasi perusahaan BUMN. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi data panel dengan bantuan software Eviews 10. Hasil penelitian menunjukkan bahwa variabel kompensasi bonus manajerial tidak berpengaruh terhadap manajemen laba dan variabel debt covenant berpengaruh terhadap manajemen laba. Sedangkan, variabel kontrol yaitu ukuran perusahaan berpengaruh terhadap manajemen laba. This study aims to determine the effect of managerial bonus compensation and debt covenant on earning management with firm size as control variable. This research was conducted on state-owned enterprises listed on the Indonesia Stock Exchange in 2014-2019. The Reseacrh method used is descriptive verification with a quantitative approach. The sampling method is purposive sampling method, obtained 16 companies from 20 population of state-owned enterprises. The data analysis technique used in this research is panel data regression analysis with Eviews 10 software. The result show that the managerial bonus compensation variable and has no effect on earning management, and debt covenant variable has an effect on earning management. While, firm size as variable control had an effect on management earning.
| Item Type: | Thesis (S1) |
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| Uncontrolled Keywords: | Managerial Bonus Compensation, Debt Covenant, Earning Management |
| Subjects: | H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting L Education > L Education (General) |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan) |
| Depositing User: | Pria Anugrah |
| Date Deposited: | 29 Jun 2022 06:42 |
| Last Modified: | 29 Jun 2022 06:42 |
| URI: | http://repository.upi.edu/id/eprint/73716 |
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