STRUKTUR KEPEMILIKAN DAN KOMPENSASI BONUS SERTA PENGARUHNYA TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2006-2010
ABSTRACT: This research
is aimed
to investigate the influence of managerial ownership, institutional
ownership, and bonus compensation, both simultaneously and partially, toward earnings
management on listed companies from the manufacturing sector at the Indonesia Stock
Exchange (ISX) for the year 2006-2010. The research type used is verificative
research or hypothesis testing research. By using census method and unbalanced
panel data, there are 77 firm observations fulfilling the population criteria.
The data type used is secondary data gotten from the capital market
reference center at the Indonesia Stock Exchange. The multiple regression
analysis model is used to test the hypothesis.
The results of this research show that (1) managerial ownership,
institutional ownership, and bonus compensation simultaneously have influence
toward earnings management (2) managerial ownership has negative influence
toward earnings management (3) institutional ownership has negative influence
toward earnings management, and (4) bonus compensation has negative influence
toward earnings management.
Penulis: Evi Juliani Pujiati, Muhammad
Arfan
Kode Jurnal: jpakuntansidd130170
