PENGARUH BONUS PLAN, DEBT COVENANT DAN FIRM SIZE TERHADAP MANAJEMEN LABA : Studi Pada Perusahaan Tambang Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2009-2014

• Main Author: P, Rendy Indra (Author)
• Format: Book
• Published: 2016-08-29.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata
• Notes: http://repository.upi.edu/26165/1/S_PEA_1102368_Title.pdf; http://repository.upi.edu/26165/2/S_PEA_1102368_Abstract.pdf; http://repository.upi.edu/26165/3/S_PEA_1102368_Table_of_content.pdf; http://repository.upi.edu/26165/4/S_PEA_1102368_Chapter1.pdf; http://repository.upi.edu/26165/5/S_PEA_1102368_Chapter2.pdf; http://repository.upi.edu/26165/6/S_PEA_1102368_Chapter3.pdf; http://repository.upi.edu/26165/7/S_PEA_1102368_Chapter4.pdf; http://repository.upi.edu/26165/8/S_PEA_1102368_Chapter5.pdf; http://repository.upi.edu/26165/9/S_PEA_1102368_Bibliography.pdf; http://repository.upi.edu/26165/10/S_PEA_1102368_Appendix.pdf
• Keywords: HG Finance; HJ Public Finance

Penelitian ini bertujuan untuk mengetahui pengaruh bonus plan, debt covenant dan firm size terhadap manajemen laba pada perusahaan tambang tahun 2009-2014. Bonus plan diukur dari pemberian kompensasi bonus menggunakan variable dummy, debt covenant diukur menggunakan leverage (debt to assets ratio), firm size diukur menggunakan logaritma natural dari total aktiva dan manajemen laba yang diukur menggunakan discretionary accruals. Populasi pada penelitian ini adalah 50 perusahaan tambang yang terdaftar di Bursa Efek Indonesia tahun 2009-2014. Data penelitian diperoleh dari laporan keuangan perusahaan tambang tahun 2009-2014. Berdasarkan metode purposive sampling, sampel yang diperoleh sebanyak 14 perusahaan dengan jumlah observasi data sebanyak 84 data yang berasal dari total perusahaan yang menjadi sampel dikali kurun waktu 2009-2014. Hipotesis dalam penelitian ini diuji menggunakan data panel. Hasil pengujian hipotesis dalam penelitian ini menunjukan bahwa variabel yang mempunyai pengaruh terhadap manajemen laba adalah firm size. Sementara bonus plan dan debt covenant tidak berpengaruh terhadap manajemen laba. ---; This study examines of influence bonus plan, debt covenant and firm size to earning management of mines company in 2009-2014. Bonus plan was measured from the bonus by using a dummy variable, debt covenant was measured by using a leverage (debt to assets ratio), firm size was measured by using natural logarithm from total assets and earning management was measured by using discretionary accruals. The population in this study were 50 mines company that listed in Indonesia stock exchange in 2009-2014. The research's data obtained from mines companies financial statements in 2009-2014. Based on purposive sampling method, samples obtained as many as 14 companies by the number of observations data as many as 84 data derived from company's total sample multiplied by the period 2009 to 2014. The hypothesis in this study were tested using data panel. The result in this research showed that the variable has influence to earning management is firm size. While bonus plan and debt covenant does not influence to earning management.