PENGARUH GOOD CORPORATE GOVERNANCE DAN KOMPENSASI BONUS TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2014
Abstract
Earnings management is measure that can influence the reported earnings and function to benefit itself. Earnings management measure can be done by various strategy such as increasing income or profit. This research was aimed at analyzing to giving empirical evidences of the effect of Good Corporate Governance (managerial ownweship, institutional ownership, board of direction, audit committee) and bonus compensation towards the earnings management using proxcy as discretionary accrual. The samples of this research were manufacturer company in the goods and consumption industrial sector listed in Indonesia Stock Exchange from 2012 to 2014 used secondary data in a from of annual report and company’s financial report from Indonesia Stock Exchange. The data were analyzed through multiple linear regression. The result of this research showed that managerial possession did not negative effect the earnings management, institutional possession did not negative effect the earnings management, board of directions did not positive effect the earnings management, audit committee had negative effect the earnings management, and bonus compensation did not positive effect the earnings management.
Keywoards: Managerial Possession, Institutional Possession, Board of Directions, Audit Committee, Bonus Compensation, Earnings Management
Keywoards: Managerial Possession, Institutional Possession, Board of Directions, Audit Committee, Bonus Compensation, Earnings Management
DOI: 10.30595/kompartemen.v14i2.1775
Copyright (c) 2017 KOMPARTEMEN

This work is licensed under a Creative Commons Attribution 4.0 International License.
ISSN: 2579-8928
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Keywords
Audit committee
CAR, NPL, NIM, BOPO, LDR, ROA
Environmental, Social and Governance, Global Research Trend, Bibliometric Analysis
Financial Attitude
Financial performance
Fraud
Indonesia..
Kebijakan Dividen
Kendaraan roda dua
Kepatuhan Pajak
Kepemilikan Institusional
Kinerja keuangan, corporate governance, intellectual capital, konservatisme akuntansi
Komisaris Independen
Leverage
Moral Pajak
Peer-To-Peer Lending
Return on Asset (ROA), Third Party Funds (DPK), Musyarakah Financing, Fee Based Income, and Operational Expenses on Operational Revenue (BOPO).
Sanksi Pajak
issues
return on asset
soal pilihan ganda pengetahuan pajak