PENGARUH KOMPENSASI BONUS DIREKSI, KEPEMILIKAN INSTITUSIONAL DAN UKURAN DEWAN DIREKSI TERHADAP MANAJEMEN LABA (Study pada BUMN yang terdaftar di Bursa Efek Indonesia Tahun 2017-2020)

HANDAYANI, WIKE (2023) PENGARUH KOMPENSASI BONUS DIREKSI, KEPEMILIKAN INSTITUSIONAL DAN UKURAN DEWAN DIREKSI TERHADAP MANAJEMEN LABA (Study pada BUMN yang terdaftar di Bursa Efek Indonesia Tahun 2017-2020). S2 thesis, Universitas Mercu Buana Jakarta-Menteng.

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Abstract

Perkembangan bisnis saat ini sangat cepat, yang mendorong organisasi untuk dapat terus menyajikan informasi keuangan yang andal dan akuntabel bagi penggunanya. Informasi keuangan yang handal sangat diperlukan bagi para pengambil keputusan, terutama stakeholder dan calon investor terutama untuk melakukan investasi. Desain riset pada penelitian ini menggunakan desain pengumpulan, pengukuran, dan analisis data. Penelitian ini merupakan penelitian kuantitatif, dengan menggunakan rancangan penelitian deskriptif. Tujuan penelitian ini adalah untuk menganalisis pengaruh antara variabel independen yaitu kompensasi bonus direksi, kepemilikan institusional serta ukuran dewan direksi terhadap variabel dependen yaitu manajemen laba. Penelitian ini merupakan jenis penelitian kausal yaitu jenis penelitian berdasarkan konsep hubungan sebab-akibat antara dua peristiwa yang terpisah. Kesimpulan dari hasil penelitian ini adalah bahwa kompensasi bonus CEO, kepemikikan institusional dan ukuran dewan direksi berpengaruh positif terhadap manajemen laba. Kata Kunci: Laporan Keuangan; Investasi; Earning Management. The current business development is very fast, which encourages organisations to be able to continue to present reliable and accountable financial information for their users. Reliable financial information is needed for decision makers, especially stakeholders and potential investors, especially for making investments. The research design in this study uses data collection, measurement, and analysis designs. This research is quantitative research, using descriptive research design. The purpose of this study is to analyse the effect between the independent variables, namely directors' bonus compensation, institutional ownership and board size on the dependent variable, namely earnings management. This research is a type of causal research, which is a type of research based on the concept of a cause-andeffect relationship between two separate events. The conclusion from the results of this study is that CEO bonus compensation, institutional ownership and board size have a positive effect on earnings management. Keywords: Financial Statements; Investment; Earning Management

Item Type:	Thesis (S2)
NIM/NIDN Creators:	55519110028
Uncontrolled Keywords:	Kata Kunci: Laporan Keuangan; Investasi; Earning Management. Keywords: Financial Statements; Investment; Earning Management
Subjects:	600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
Divisions:	Pascasarjana > Magister Akuntansi
Depositing User:	SITI NOVI NUR CAHYANI
Date Deposited:	27 Jan 2023 02:28
Last Modified:	27 Jan 2023 02:28
URI:	http://repository.mercubuana.ac.id/id/eprint/73755

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