PENGARUH KOMPENSASI BONUS DAN DIVERSITY GENDER TERHADAP MANAJEMEN LABA PADA BUMN EMITEN BEI NON BANK PERIODE 2015-2020

    Martinus Hari Prasetyo, - (2022) PENGARUH KOMPENSASI BONUS DAN DIVERSITY GENDER TERHADAP MANAJEMEN LABA PADA BUMN EMITEN BEI NON BANK PERIODE 2015-2020. S1 thesis, Universitas Pendidikan Indonesia.

    Abstract

    Penelitian ini bertujuan untuk mengetahui pengaruh kompensasi bonus dan diversity gender terhadap manajemen laba. Penelitian ini dilakukan pada perusahaan Badan Umum Milik Negara Emiten Bursa Efek Indonesia periode 2015-2020. Populasi yang diperoleh sebanyak 16 perusahaan BUMN. Jenis data yang digunakan adalah data sekunder berupa laporan tahunan yang diperoleh melalui situs www.idx.com. Metode analisis data yang digunakan dalam penelitian ini adalah regresi data panel dengan menggunakan software Eviews 10. Hasil penelitian menunjukan bahwa (i) kompensasi bonus tidak berpengaruh positif terhadap manajemen laba; (ii) diversity gender tidak berpengaruh negative terhadap manajemen laba.
    This study aims to determine the effect of bonus compensation and diversity gender on earnings management. This research was conducted at the State-Owned Public Company Companies Issuers Indonesia Stock Exchange period 2015-2020. The population obtained as many as 16 state-owned companies. The type of data used is secondary data in the form of annual reports obtained through the www.idx.com site. The data analysis method used in this study is panel data regression using Eviews 10 software. (i)The results show that bonus compensation has no positive effect on earnings management; (ii) diversity gender has no effect on earnings management.

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    Official URL: http://repository.upi.edu
    Item Type: Thesis (S1)
    Additional Information: ID SINTA Dosen Pembimbing: Indah Fitriani : 6682524
    Uncontrolled Keywords: Kompensasi Bonus, Diversity Gender, Manajemen Laba
    Subjects: H Social Sciences > HB Economic Theory
    L Education > L Education (General)
    Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan)
    Depositing User: Martinus Hari Prasetyo
    Date Deposited: 29 Sep 2022 06:10
    Last Modified: 29 Sep 2022 06:10
    URI: http://repository.upi.edu/id/eprint/82927

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