PENGARUH ASIMETRI INFORMASI, LEVERAGE, DAN KOMPENSASI BONUS TERHADAP EARNING MANAGEMENT PADA PERUSAHAAN GO PUBLIC

Kotim ; Kotim ; Wahidahwati ; Wahidahwati ; Fadjrih ; Nur
Jurnal Ilmu Manajemen dan Akuntansi Terapan 📅 2023 Vol 14, No 1 🔗 DOI: 10.36694/jimat.v14i1.439
Abstract
The study aims to examine 1) The effect of Information asymmetry on earning management, 2) The Effect of bonus compensation on earning management, 3) The leverage effects on earning management of the manufacturing companies that were anlisted in BEI. The independent variables applied are information asymmetry, leverage and bonus. The methodology used multiple linear regression analysis and purposive sampling which comprising the whole number of 162 sample in 2008-2016. The research findings indicated that between the listed variables, information asymmetry and leverage hold positive impacts on profit management of long term discreationary accrual, but did not hold any on short term discretionary accrual. Meanwhile bonus hold positive impacts on profits management of short term discretionary accrual but did not hold any on long term discretionary accrual.
How to Cite

Kotim, et al. (2023). PENGARUH ASIMETRI INFORMASI, LEVERAGE, DAN KOMPENSASI BONUS TERHADAP EARNING MANAGEMENT PADA PERUSAHAAN GO PUBLIC. Jurnal Ilmu Manajemen dan Akuntansi Terapan, 14(1). https://doi.org/10.36694/jimat.v14i1.439

Kotim, Kotim; Wahidahwati, Wahidahwati; Fadjrih, Nur, "PENGARUH ASIMETRI INFORMASI, LEVERAGE, DAN KOMPENSASI BONUS TERHADAP EARNING MANAGEMENT PADA PERUSAHAAN GO PUBLIC," Jurnal Ilmu Manajemen dan Akuntansi Terapan, vol. 14, no. 1, 2023.

Kotim, Kotim; Wahidahwati, Wahidahwati; Fadjrih, Nur. "PENGARUH ASIMETRI INFORMASI, LEVERAGE, DAN KOMPENSASI BONUS TERHADAP EARNING MANAGEMENT PADA PERUSAHAAN GO PUBLIC." Jurnal Ilmu Manajemen dan Akuntansi Terapan, vol. 14, no. 1, 2023.

Kotim, Kotim; Wahidahwati, Wahidahwati; Fadjrih, Nur. "PENGARUH ASIMETRI INFORMASI, LEVERAGE, DAN KOMPENSASI BONUS TERHADAP EARNING MANAGEMENT PADA PERUSAHAAN GO PUBLIC." Jurnal Ilmu Manajemen dan Akuntansi Terapan 14, no. 1 (2023).

Kotim, et al. (2023) 'PENGARUH ASIMETRI INFORMASI, LEVERAGE, DAN KOMPENSASI BONUS TERHADAP EARNING MANAGEMENT PADA PERUSAHAAN GO PUBLIC', Jurnal Ilmu Manajemen dan Akuntansi Terapan, 14(1). doi: 10.36694/jimat.v14i1.439.

Kotim, Kotim; Wahidahwati, Wahidahwati; Fadjrih, Nur. PENGARUH ASIMETRI INFORMASI, LEVERAGE, DAN KOMPENSASI BONUS TERHADAP EARNING MANAGEMENT PADA PERUSAHAAN GO PUBLIC. Jurnal Ilmu Manajemen dan Akuntansi Terapan. 2023;14(1).

Artikel Terkait

Pengaruh Work Overload, Stres Kerja dan Motivasi Kerja terhadap Turnover Intention: Studi pada Karyawan bagian Operator Produksi Sewing computer PT Hwaseung Indonesia

Fitrya Wulandari; Kiswoyo Kiswoyo; Mutmainah Mutmainah

Work Discipline Implementation Strategy to Improve the Productivity of Daily Contract Employees in the Traffic Division of the Semarang City Transportation Agency

Ady Hermawan; Adhitya Yoga Prasetya

Pengaruh Profitabilitas Pertumbuhan Perusahaan dan Struktur Aset Terhadap Kebijakan Hutang pada Perusahaan Sektor Consumer Cyclical di BEI

Rut Elpina BR Nababan; Astohar Astohar

The Impact of Sustainable Business Models on Social and Environmental Value Creation: A Cross-Industry Analysis

Ahmad Rofiq; Primadhani Dyah Larasati Suyatno; Maulana Ihsan Yusufi Suyatno

Pengaruh Kepribadian Proaktif Terhadap Kinerja Guru Yang Dimediasi Organizational Citizenship Behavior Pada Guru Di SMA Montessori

Latifa Kamilatunnisa; Adhitya Yoga Prasetya

Komposisi Gender Dan Tingkat Pendidikan Pada Manajemen Level Dan Pengaruhnya Pada Profitabilitas Perusahaan

Gunawan, Moses
Tren Sitasi Jurnal