Pengaruh Kompensasi Bonus, Kepemilikan Manajerial, Diversifikasi Perusahaan, Ukuran KAP, dan Financial Stability Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar di Bursa Efek Indonesia Periode 2016-2019)

Asy-Syarif, Ahmad Jauhar and , Dr. Noer Sasongko, S.E., A.kt., M.Sit (2022) Pengaruh Kompensasi Bonus, Kepemilikan Manajerial, Diversifikasi Perusahaan, Ukuran KAP, dan Financial Stability Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar di Bursa Efek Indonesia Periode 2016-2019). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

The aims of this study are examine the effect of bonus compensation, Managerial Ownership, Company Diversification, size of KAP, and financial stability on earnings management in mining companies listed on the Indonesia Stock Exchange in 2016-2019. The sample used is 130 mining companies are listed on the Indonesia Stock Exchange in 2016-2019 using purposive sampling method. This study uses multiple linear regression analysis which is processed in the Statistical Package for Social Science (SPSS) Version 24. The study shows that Earnings Management did not affected by Bonus Compensation, Managerial Ownership, Company Diversification, and size of KAP, but Earnings Management affected by Financial Stability effect.

Item Type:	Thesis (Skripsi)
Uncontrolled Keywords:	Earnings Management, bonus compensation, Managerial Ownership, Company Diversication, sice of KAP, financial stability
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	AHMAD JAUHAR ASYSYARIF
Date Deposited:	11 Feb 2022 03:28
Last Modified:	11 Feb 2022 03:28
URI:	http://eprints.ums.ac.id/id/eprint/97373

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