Pengaruh Dewan Komisaris Independen, Kompensasi Bonus, Perencanaan Pajak dan Leverage Terhadap Manajemen Laba

Tifanny, Sherly (2024) Pengaruh Dewan Komisaris Independen, Kompensasi Bonus, Perencanaan Pajak dan Leverage Terhadap Manajemen Laba. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This research aims to examine the influence of an independent board of commissioners, bonus compensation, tax planning and leverage on earnings management. The population in this study includes all non-cyclical consumer companies listed on the Indonesia Stock Exchange in 2020-2022. Based on predetermined criteria, 74 companies were obtained from 122 non-cyclical consumer companies. This research uses the SPSS for Windows version 23 program to process data. The data used in this research is secondary data in the form of financial reports. The statistical method used in this research is the multiple linear regression method. The results of this research show that the variables independent board of commissioners, bonus compensation, tax planning and leverage have no effect on earnings management.

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