Dublin Core
Title
STRUKTUR KEPEMILIKAN DAN KOMPENSASI BONUS SERTA PENGARUHNYA TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2006-2010
Description
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. Keywords: managerial ownership, institutional ownership, bonus compensation, earnings management
Creator
Pujiati, Evi Juliani; Fakultas Ekonomi Universitas Syiah Kuala
Arfan, Muhammad; Fakultas Ekonomi Universitas Syiah Kuala
Source
Jurnal Telaah dan Riset Akuntansi; Vol 6, No 2 (2013): Jurnal Telaah & Riset Akuntansi; 122-139
1693-3397
1693-3397
Publisher
Program Magister Akuntansi Unsyiah
Date
2013-07-01
Relation
http://jurnal.unsyiah.ac.id/TRA/article/view/1324/1205
Format
application/pdf
Language
eng
Type
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
Identifier
http://jurnal.unsyiah.ac.id/TRA/article/view/1324