PRAKTIK EARNING MANAGEMENT DAN PENGARUHNYA TERHADAP KOMPENSASI BONUS

Authors

  • Siti Zubaidah University of Muhammadiyah Malang

DOI:

https://doi.org/10.22219/jaa.v3i1.11915

Keywords:

Bonus, Compensation, Earnings management

Abstract

The purpose of this study is to identify earning management practices and analyze the effect of earnings management on bonus compensation. The object of research uses the Business Entity and Sharia Business Unit. The selected sample is 34 companies. Variables used are earnings management and bonus compensation. Data is collected through documentation in the form of financial statements of Business Entities and Sharia Business Units in 2017 and 2018. This study uses a hypothesis test. The test method used is panel data test using EViews 10 software. The results showed that the practice of earning management in Sharia Business Entities and Business Units is mostly done by income maximalization or increasing profit (50%) and income minimizasion or decreasing profit (50%), and there is a significant influence between earning management practices and bonus compensation.

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Published

2020-05-05

Issue

Vol. 3 No. 1 (2020): Jurnal Akademi Akuntansi (JAA)

Section

Articles

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