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

Esi Arianti, , Rusliamr and Sigit Ary Wijayanto

No 56p8u, OSF Preprints from Center for Open Science

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

Date: 2019-09-27
New Economics Papers: this item is included in nep-sea
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Persistent link: https://EconPapers.repec.org/RePEc:osf:osfxxx:56p8u

DOI: 10.31219/osf.io/56p8u

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