PENGARUH DEWAN DIREKSI ASING TERHADAP MANAJEMEN LABA DENGAN KOMPENSASI BONUS SEBAGAI VARIABEL MODERASI

Putri, Febriani (2018) PENGARUH DEWAN DIREKSI ASING TERHADAP MANAJEMEN LABA DENGAN KOMPENSASI BONUS SEBAGAI VARIABEL MODERASI. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

ABSTRACT This study aims to determine whether bonus compensation moderates the influence of foreign directors on earnings management. The population used in this study is a company listed on the Indonesia Stock Exchange (BEI) in 2017. The selection of samples using purposive sampling method with the number of samples is 272 companies. The data analysis technique used is two-way anova test to know whether there is interaction between foreign board of directors with bonus compensation to earnings management. The results show that there is no interaction between foreign board of directors with bonus compensation to earnings management. Keyword: earnings management, foreign board of directors, bonus ..compensation, two-way anova

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Keyword: earnings management, foreign board of directors, bonus ..compensation, two-way anova
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Theses - S1 > Accounting Study Program
Depositing User: Yohana Fransiska Auliani
Date Deposited: 29 Jun 2022 04:29
Last Modified: 29 Jun 2022 04:29
URI: http://eprints.ukmc.ac.id/id/eprint/8214

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