Rahayuningtyas, Bhekty and , Dr. Fatchan Achyani, S.E, M.Si (2021) Pengaruh Kepemilikan Terkonsentrasi, Rencana Bonus, Persaingan Pasar, Leverage, Dan Strategi Tingkat Bisnis Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2019). Skripsi thesis, Universitas Muhammadiyah Surakarta.
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Abstract
This research was conducted to examine the effect of concentrated ownership, bonus plans, market competition, leverage, and business-level strategies affect earnings management. The dependent variable of this research is earnings management which is calculated by modified Jones. The independent variables of this research are concentrated ownership, bonus plans, market competition, leverage, cost leadership strategies, and differentiation strategies. This research uses secondary data collection methods. The sample of this research is a manufacturing company listed on the Indonesia Stock Exchange in 2017-2019. The research method used is hypothesis testing research using multiple linear test equipment. This research provides statistical results showing that concentrated leadership, bonus plans, market competition, differentiation strategies have not effect on earnings management, meanwhile cost leadership strategies have a positive and signifikan effect on earnings management.
| Item Type: | Karya ilmiah (Skripsi) |
|---|---|
| Uncontrolled Keywords: | concentrated ownership, bonus plan, market competition, leverage, cost leadership strategy, differentiation strategy, and earnings management. |
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | BHEKTY RAHAYUNINGTYAS |
| Date Deposited: | 13 Nov 2021 04:27 |
| Last Modified: | 13 Nov 2021 04:27 |
| URI: | http://eprints.ums.ac.id/id/eprint/95599 |
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