Refandanu, - (2023) PENGARUH KOMPENSASI BONUS DAN POLITICAL COST TERHADAP MANAJEMEN LABA : studi kasus pada perusahaan BUMN tahun 2019-2021. S1 thesis, Universitas Pendidikan Indonesia.
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Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh kompensasi bonus dan political cost terhadap manajemen laba. Penelitian ini dilakukan pada perusahaan Badan Umum Milik Negara periode 2019-2021. Populasi yang diperoleh sebanyak 48 perusahaan dan diperoleh sampel sebanyak 33 perusahaan. Jenis data yang digunakan adalah data sekunder berupa laporan tahunan yang diperoleh dari situs masing-masing perusahaan. Metode analisis data yang digunakan dalam penelitian ini adalah regresi data panel dengan menggunakan software Eviews 12. Hasil penelitian menunjukkan bahwa kompensasi bonus tidak berpengaruh positif terhadap manajemen laba dan political cost berpengaruh positif terhadap manajemen laba. This study aims to determine the effect of bonus compensation and political costs on earnings management. This research was conducted at State-Owned Public Corporation companies for the 2019-2021 period. The population obtained was 48 companies and a sample of 33 companies was obtained. The type of data used is secondary data in the form of annual reports obtained from the websites of each company. The data analysis method used in this research is panel data regression using Eviews 12 software. The results of the study show that bonus compensation has no positive effect on earnings management and political costs have a positive effect on earnings management.
| Item Type: | Thesis (S1) |
|---|---|
| Additional Information: | Link Google Scholar : https://scholar.google.com/citations?hl=id&user=FmoFtLwAAAAJ&view_op=list_works&authuser=1&gmla=AHoSzlUK0WjDWiogWlPZG4oHoxucxZanG4qffyyAu_GnnvxSM5Xa5LyEgarQcfJEZC-oODe4cFK7U216aq-PDxMM ID Sinta Dosen Pembimbing: Aristanti Widyaningsih : 5975674 |
| Uncontrolled Keywords: | Kompensasi Bonus; Political Cost; Ukuran Perusahaan; Manajemen Laba |
| Subjects: | L Education > L Education (General) |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan) |
| Depositing User: | Refandanu |
| Date Deposited: | 09 May 2023 07:38 |
| Last Modified: | 09 May 2023 07:38 |
| URI: | http://repository.upi.edu/id/eprint/90037 |
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