PENGARUH MANAJEMEN LABA DAN LEVERAGE TERHADAP KOMPENSASI EKSEKUTIF PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2009

Hidayati, Teti (2012) PENGARUH MANAJEMEN LABA DAN LEVERAGE TERHADAP KOMPENSASI EKSEKUTIF PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2009. S1 thesis, Universitas Negeri Jakarta.

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Abstract

Teti Hidayati, 2011. The Influence of Earning Management and Leverage on Executive Compensations of Manufacturing Companies in Indonesian Stock Exchange Period 2009. Skripsi. Department of Accounting, Faculty of Economics. State University of Jakarta. Generally, the objectives of this study are: 1) to examine whether the earning management effects the executive compensations and 2) to examine whether leverage effects the executive compensations. Sample consists of 77 manufacturing companies listed in Indonesian Stock Exchange, which published financial reports period 2009. Statistical method used for examining the objectives is multiple regression analysis with classical assumption tests consist of normality test, multicollinearity test, auto correlation test and heteroschedasticity test. The hypotheses are tested using F-test and t-test and used f-test and t-test for testing hypothesis. The result of this study indicates that simultaneously, earning management and leverage have a significant effect on the executive compensations. The result of this study indicates that partial, earning management has a significant effect on executive compensation. While the leverage variable itself, partially has no effect on executive compensations. This is possible because the average debt ratio of manufacturing companies is under 50%. It can be indicated the companies are in safe condition. So, the companies still have ability in covering their routine expenditures including the expenditure for paying compensations to companies executive.

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