PENGARUH LEVERAGE DAN KOMPENSASI EKSEKUTIF TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) 2018

SIVANA, SITI (2019) PENGARUH LEVERAGE DAN KOMPENSASI EKSEKUTIF TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) 2018. S1 thesis, Fakultas Ekonomi.

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Abstract

SITI SIVANA, 8105152400, The Effect of Leverage and Compensation Excecutive To Earnings Management On Munufactured Companies Listed On The Indonesia Stock Exchange Year 2018. Thesis, Jakarta: Faculty Of Economic, Jakarta State University, 2019 This study aims to determine the effect of Leverage and Compensation on Earnings Management both partially and simultaneously. This research was conducted on manufactured companies listed in the Indonesian Stock Exchange in 2018. Affordable populations in this study consisted of up to 62 and 55 samples were used company by using probability sampling. Data used is secondary data collected analyzed using linear regression multiple. Based on the results of the discussion it was concluded that the linear regression equation the multiples obtained are Ŷ = -0,029 + -0,070X1 + 135X2. From these results leverage is said to have influence on the earnings management, and compensation has a no influence on the earnings management. Based on the F test can concluded that leverage and compensation simultaneously significant effect on earnings management. This matter is it evident from the comparison of the calculated F value of 10,671 with F table of 3,81. Leverage is seen from the t-test, it looks influence on earnings management, t count 4,521 > t table 1,67469 and significant of 0,050. This means the level of leverage has an effect on the level of earnings management. Compensation is seen from the t-test, it looks not influential, t count 0,591 < t table 1,67469 and significant above 0,050. This means the compensation has no effect o earnings management. Keyword : Levage, Compensation, Earnings Management

Item Type:	Thesis (S1)
Additional Information:	Pembimbing I : Santi Susanti, S.Pd., M.Ak., Pembimbing II: Dra. Sri Zulaihati, M.Si
Subjects:	Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Analisis Data Akuntansi (Data Processing and Analysis of Accounting) Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Manajemen Umum (General Management) > Manajemen Perusahaan (Management for Enterprises) Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Manajemen Umum (General Management) > Analisis Data Manajemen (Data Processing and Analysis of Management)
Divisions:	Fakultas Ekonomi > S1 Pendidikan Akuntansi
Depositing User:	Budi Siswanto
Date Deposited:	30 Aug 2019 07:55
Last Modified:	30 Aug 2019 07:55
URI:	http://repository.fe.unj.ac.id/id/eprint/8004

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