PENGARUH BONUS PLAN, DEBT COVENANT DAN POLITICAL COST TERHADAP MANAJEMEN LABA (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2015)

• Main Author: MAYA PUTRI FIRDAUS, - (Author)
• Format: Book
• Published: 2018-12-13.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata

Summary

Penelitian ini bertujuan untuk mengetahui pengaruh bonus plan, debt covenant dan political cost terhadap manajemen laba pada perusahaan manufaktur tahun 2010-2015. Bonus plan diukur dari pemberian kompensasi bonus menggunakan variable dummy, debt covenant diukur menggunakan leverage (debt to assets ratio), political cost diukur menggunakan logaritma natural dari total aktiva dan manajemen laba diukur dengandiscretionary accruals menggunakan Modified Jones Model. Populasi pada penelitian ini adalah 143 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2010-2015. Data penelitian diperoleh dari laporan keuangan dan laporan tahunan perusahaan manufaktur tahun 2010-2015 . Teknik pengambilan sampel yang digunakan adalahpurposive sampling. Berdasarkan metode purposive sampling, sampel yang diperoleh sebanyak 53 perusahaan dengan jumlah observasi data sebanyak 318 data yang berasal dari total perusahaan yang menjadi sampel dikali kurun waktu 2010-2015. Pengujian hipotesis dalam penelitian ini diuji menggunakan regresi data panel. Hasil analisis dalam penelitian ini menunjukan bahwa variabel yang mempunyai pengaruh positif terhadap manajemen laba adalah debt covenant dan political cost, sementara bonus plan tidak berpengaruh terhadap manajemen laba.;---This research aims of influence bonus plan, debt covenant and political cost to earning management in manufacturing companies in 2010-2015. Bonus plan was measured from the bonus by using a dummy variable, debt covenant was measured by using a leverage (debt to assets ratio), political cost was measured by using natural logarithm from total assets and earning management was measured by discretionary accruals using a Modified Jones Model. The population in this study were 143manufacturing companies that listed in Indonesia Stock Exchange in 2010-2015. The research data is obtained from financial statements and annual reports of manufacturing companies in 2010-2015. Based on purposive sampling method, samples obtained as many as 53 companies by the number of observations data as many as 318 data derived from company's total sample multiplied by the period 2010 to 2015. The hypothesis in this study were tested using panel data regression. The result in this research showed that the variable has influence to earning management is debt covenant and political cost, while bonus plan does not influence to earning management.

Item Description

http://repository.upi.edu/46187/1/S_PEA_1406307_Title.pdf
http://repository.upi.edu/46187/2/S_PEA_1406307_Table_of_content.pdf
http://repository.upi.edu/46187/3/S_PEA_1406307_Abstract.pdf
http://repository.upi.edu/46187/4/S_PEA_1406307_Chapter1.pdf
http://repository.upi.edu/46187/5/S_PEA_1406307_Chapter2.pdf
http://repository.upi.edu/46187/6/S_PEA_1406307_Chapter3.pdf
http://repository.upi.edu/46187/7/S_PEA_1406307_Chapter4.pdf
http://repository.upi.edu/46187/8/S_PEA_1406307_Chapter5.pdf
http://repository.upi.edu/46187/9/S_PEA_1406307_Bibliography.pdf
http://repository.upi.edu/46187/10/S_PEA_1406307_Appendix.pdf