FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA PADA PERUSAHAAN JASA SEKTOR KEUANGAN SUB SEKTOR BANK YANG TERDAFTAR DI BURSA EFEK INDONESIA

ANGGRAINI, META ROSA and Sulastri, Sulastri and Thamrin, KM. Husni (2020) FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA PADA PERUSAHAAN JASA SEKTOR KEUANGAN SUB SEKTOR BANK YANG TERDAFTAR DI BURSA EFEK INDONESIA. Undergraduate thesis, Sriwijaya University.

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Abstract

This research is to determine the impact of management compensation, debt policy, tax and good corporate governance to earnings management practices on financial sector service companies banks listed on the Indonesia Stock Exchange. The sampling technique used is purposive sampling method. The research population data are 43 companies, and obtained a sample of 36 companies. This research uses secondary data and multiple linear regression analysis. The results of this research indicate that management compensation, debt policy and tax variable have an signifficant effect on earnings management practices. Good corporate governance variabel has no signifficant effect on earnings management practices. The implication in this research is that companies in the making decisions can better consider policy in determining management compensation, debt policy, tax and good corporate governance. For further researches, it is expected to be able to use other than the author’s object, theories and variable. Keywords : Management Compensation, Debt Policy, Tax, Good Corporate Governance, and Earnings Management.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Management Compensation, Debt Policy, Tax, Good Corporate Governance, and Earnings Management.97
Subjects:	H Social Sciences > HB Economic Theory > HB601 Profit L Education > L Education (General) > L7-991 Education (General)
Divisions:	01-Faculty of Economics > 61201-Management (S1)
Depositing User:	Users 4660 not found.
Date Deposited:	28 Jan 2020 06:03
Last Modified:	28 Jan 2020 06:03
URI:	http://repository.unsri.ac.id/id/eprint/25949

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