Pengaruh Ukuran Dewan Komisaris, Kepemilikan Manajerial dan Kompensasi Bonus terhadap Manajemen Laba pada Perusahaan BUMN yang Terdaftar di BEI

Monic, Alicia (2021) Pengaruh Ukuran Dewan Komisaris, Kepemilikan Manajerial dan Kompensasi Bonus terhadap Manajemen Laba pada Perusahaan BUMN yang Terdaftar di BEI. Undergraduate thesis, Univesitas Katolik Musi Charitas Palembang.

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Abstract

This study aims to determine whether the size of the board of commissioners, managerial ownership, and bonus compensation have an effect on earnings management in state-owned companies listed on the IDX. The theory used in this research is agency theory and positive accounting theory. The population is state-owned companies listed on the IDX during 2015-2019. The sample was selected using purposive sampling technique so that the number of research samples was 63 samples. The data analysis technique used is multiple regression analysis. The results of hypothesis testing indicate that the size of the board of commissioners has effect on earnings management, while managerial ownership and bonus compensation have no effect on earnings management. Keywords: Board of Commissioners Size, Managerial Ownership, Bonus Compensation, Earnings Management.

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