KURMALA, ANGGRIA NANDA (2019) PENGARUH KOMPENSASI BONUS, KEPEMILIKAN MANAJERIAL, LEVERAGE, UKURAN PERUSAHAAN DAN EARNINGS POWER TERHADAP MANAJEMEN LABA (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2017). Bachelor thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.
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Abstract
The purpose of this study is to examine the effect of Bonus Compensation, Managerial Ownership, Leverage, Firm Size, and Earnings Power towards Earning Management. The independent variables used in this study are Bonus Compensation, managerial Ownership, Leverage, Firm Size, and Earnings Power, while the independent variable used in this study is Earnings Management. The object of this study are manufacturing companies listed on Indonesia Stock Exchange during 2013-2017. The sampling method used in this study is purposive sampling, while the data analysis method used in this study is multiple regression analysis. The result of this study showed that Managerial Ownership and Earnings Power have no effect towards Earning Management. Meanwhile, Bonus Compensation and Leverage have a positive effect towards Earning Management, and Firm Size has a negative effect towards Earning Management.
| Item Type: | Thesis (Bachelor) |
|---|---|
| Additional Information: | Pembimbing: Rina Mudjiyanti, S.E., M.Si. |
| Uncontrolled Keywords: | bonus compensation, managerial ownership, leverage, firm size, earnings power, earning management |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi S1 |
| Depositing User: | Nur Hardiansyah |
| Date Deposited: | 14 May 2019 01:11 |
| Last Modified: | 14 May 2019 01:11 |
| URI: | https://repository.ump.ac.id:80/id/eprint/8683 |
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