Pengaruh Interlocking Directorship, Free Cash Flow, Diversifikasi Operasi, Diversifikasi Geografis, Dan Kompensasi Bonus Terhadap Manajemen Laba

Khoiriyah, Yaumil

doi:10.33365/tb.v4i2.1394

2021

DOI: 10.33365/tb.v4i2.1394

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Pengaruh Interlocking Directorship, Free Cash Flow, Diversifikasi Operasi, Diversifikasi Geografis, Dan Kompensasi Bonus Terhadap Manajemen Laba

Yaumil Khoiriyah

Abstract: Penelitian ini bertujuan untuk membuktikan secara empiris tentang adanya pengaruh interlocking directorship, free cash flow, diversifikasi operasi, diversifikasi geografis, dan kompensasi bonus terhadap manajemen laba. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2017-2019. Pemilihan sampel dalam penelitian ini menggunakan metode purposive sampling. Jumlah sampel dalam penelitian ini adalah 122 perusahaan selama 3 tahun dengan total 366 data sampel. … Show more

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Information Asymmetry, Deferred Tax Burden, Bonus Compensation and Leverage on Profit Management in Manufacturing Companies in the Goods and Consumer Industry Sector

Lukmana

Sriyono

2023

ijins

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This study aims to examine the effecct of Information Asymmetry, Deferred Tax Expense, Bonus Compensation, and leverage on earning management. The approach used in the research is a quantitative approach. The population in this study is manufacturing companies in the goods and consumption industrial sector listed on the Indonesia Stock Exchange. The sample in study was 108 companies listed on the Indonesia Stock Exchange in 2018-2020. The data used in the study is secondary data taken from the Indonesia Stock Exchange. Analysis of the data used in this study is Eviews version 9 with the aim of testing Information Asymmetry (X1), Deferred Tax Expense (X2), Bonus Compensation (X3), Leverage (X4), on Earning Management (Y). The result of this study indicate that simultaneously there is a significant effect between Information Asymmetry, Deferred Tax Expense, Bonus Compensation, and leverage on Earning Management. While partially Deferred Tax Expense have a significant Positive effect on Earning Management. Information Asymmetry, Bonus Compensation, and leverage does not have a significant effect on Earning Management.

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Information Asymmetry, Deferred Tax Burden, Bonus Compensation and Leverage on Profit Management in Manufacturing Companies in the Goods and Consumer Industry Sector

Lukmana

Sriyono

2023

ijins

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show abstract

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Pengaruh Interlocking Directorship, Free Cash Flow, Diversifikasi Operasi, Diversifikasi Geografis, Dan Kompensasi Bonus Terhadap Manajemen Laba

Cited by 1 publication

References 1 publication

Information Asymmetry, Deferred Tax Burden, Bonus Compensation and Leverage on Profit Management in Manufacturing Companies in the Goods and Consumer Industry Sector

Information Asymmetry, Deferred Tax Burden, Bonus Compensation and Leverage on Profit Management in Manufacturing Companies in the Goods and Consumer Industry Sector

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