Pengaruh Kompensasi Bonus Dan Leverage Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2009-2012)
Abstract: This study aimed to
examine: 1)the effect of bonus plan to earnings management, 2) the effect of
leverage to the earnings management.The study population was all companies
listed on the Indonesia Stock Exchange in the year 2009-2012. Samples was
determined by purposive sampling method, a total of 68 companies. Techniques of
data analysis using multiple linear regression analysis with earnings
management as the dependent variable, bonus plan and leverage as an independent
variable.Data processing with SPSS version 16.0 for Windows. Results show
that(1) Bonus planhas effect to earnings management (2) Leverage has no effect
to earnings management.
Penulis: Anisa Elfira
Kode Jurnal: jpakuntansidd140697
