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PENGUNGKAPAN SOSIAL, DIVERSIFIKASI PERUSAHAAN DAN KOMPENSASI BONUS TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2017

Jurnal Ilmiah Riset Akuntansi

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Title PENGUNGKAPAN SOSIAL, DIVERSIFIKASI PERUSAHAAN DAN KOMPENSASI BONUS TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2017
 
Creator Azizi, Ahmad
Mahsuni, Abdul Wahid
Junaidi, Junaidi
 
Description ABSTRACTThis study aims to determine the influence of social disclosure, companydiversification and bonus compensation on earnings management, namely inmanufacturing companies. The data used in this study is secondary which can beobtained in the form of documentation taken from www.idx.com in the form ofmanufacturing companies from 2015-2017 listing on the Indonesian stock exchange.The population taken in this study is a manufacturing company listed on theIndonesia Stock Exchange. The sampling technique was conducted using purposivesampling method, and obtained a sample of 35 companies each year. The resultsobtained by using multiple linear regression test Y = -1,065 - 1,531 X1 + 0,254 X2 -0,344 X3 , and the test from this study using f test, R2 test and t test. The results ofthis study indicate that partially the Social Disclosure and Bonus Compensation havea negative and significant effect on Earning Management, while CompanyDiversification has a positive and significant effect on Earning Management.Keywords: Social Disclosure, Corporate Diversification, Compensation Bonusesand Earnings Management
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2018-08-20
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jra/article/view/1363
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 7, No 04 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/1363/1358
 
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