PENGARUH MOTIVASI BONUS, KEPEMILIKAN MANAJERIAL, KOMISARIS INDEPENDEN, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA

FATRA, MUHAMMAD QORI and Nurullah, Asfeni (2023) PENGARUH MOTIVASI BONUS, KEPEMILIKAN MANAJERIAL, KOMISARIS INDEPENDEN, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA. Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to get the empirical evidence of the effect of bonus motivation, managerial ownership, independent commissioner, and firm size toward earnings management in Indonesia consumer goods companies listed on Indonesia Stock Exchange during 2018 to 2021. Agency theory and signalling theory used as a theoritical study in this research. The data analysis technique in this research is using multiple linear regression analysis method. This research uses secondary data obtained from Indonesia Stock Exchange. The sample in this research was obtained by using purposive sampling method as many as 71 sample. The results of this research indicate that bonus motivation, managerial ownership, independent commissioner, and firm size have no effect toward earnings management.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Motivasi Bonus, Kepemilikan Manajerial, Komisaris Independen, Ukuran Perusahaan, Manajemen Laba
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Muhammad Qori Fatra
Date Deposited: 22 Nov 2023 08:20
Last Modified: 22 Nov 2023 08:20
URI: http://repository.unsri.ac.id/id/eprint/130731

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