IDEAS home Printed from https://ideas.repec.org/p/osf/osfxxx/56p8u.html
   My bibliography  Save this paper

Pengaruh Kompensasi Bonus, Debt Covenant dan Firm Size terhadap Earning Management Pada Perusahaan Manufaktur

Author

Listed:
  • Arianti, Esi
  • , rusliamr
  • Wijayanto, Sigit Ary

Abstract

This study aims to obtain empirical evidence about the influence of bonus compensation, debt covenant, and firm size on earning management in manufacturing companies listed on Indonesia Stock Exchange with earning management as a dependent variable. While bonus compensation, debt covenant and firm size a independent variables. Bonus compensation measured by using dummy, debt covenant measured by using leverage, and firm size measured by using total asset. Earning management measured by discretionary accrual using modified Jones model. This research used quantitative associative research type by using secondary data from financial statement and annual report of manufacturing companies in the period 2016-2018. The population in this study are 52 companies. Based on the determination of the sample using the purposive sampling method, samples obtained as many as 20 companies by the number of observation data as much as 60 data derived from the company’s total sample multiple by the period 2016 to 2018. Data analysis in this study was performed by multiple linear regression analysis. The result of the partial analysis showed that the variable has a significant influence on earning management is bonus compensation and debt covenant. While firm size has no significant influence on earning management. Furthermore, the result of the simultaneous analysis showed that bonus compensation, debt covenant and firm size together have significant influence on earning management

Suggested Citation

  • Arianti, Esi & , rusliamr & Wijayanto, Sigit Ary, 2019. "Pengaruh Kompensasi Bonus, Debt Covenant dan Firm Size terhadap Earning Management Pada Perusahaan Manufaktur," OSF Preprints 56p8u, Center for Open Science.
    • Handle: RePEc:osf:osfxxx:56p8u
    DOI: 10.31219/osf.io/56p8u
    as

    Download full text from publisher

    File URL: https://osf.io/download/5d8e344bc43280001bc44993/
    Download Restriction: no
    File URL: https://libkey.io/10.31219/osf.io/56p8u?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:osf:osfxxx:56p8u. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: OSF (email available below). General contact details of provider: https://osf.io/preprints/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.