ARISTIANINGRUM, DWI PRISMA (2020) PENGARUH BONUS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN SEKTOR INFRASTRUKTUR, UTILITAS DAN TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017 - 2018. S1 thesis, Universitas Negeri Jakarta.
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Abstract
DWI PRISMA ARISTIANINGRUM, 8105160457, The Impact Of Bonus, Leverage And Firm Size On Earnings Management In Company Infrastructure, Utility And Transportation Sectors That Have Been Listed On Indonesia Stock Exchange 2017-2018. Thesis, Jakarta: Faculty of Economics, 2020. This study aims to determine the impact of bonus, leverage and firm size on earnings management in company infrastructure, utility and transportation sectors that have been listed on Indonesia Stock Exchange 2017-2018. The population of this study was 78 companies. The sampling technique used Random Sampling with Isaac and Michael formula as many as 48 companies. The proxy used to bonus is the amount of bonus compensation provided by companies is simplified in millions of rupiah, proxy used to leverage is debt to total assets ratio, and proxy used to firm size is logaritma total assets. The testing technique used is multiple linear regression, the result Y = (0,073) + 5,473 X1 + 0,057 X2 + (0,001) X3 and hypothesis testing consisting of t test and f test. The results of this study are: (1) There is no significant influence between bonus on earnings management decisions as indicated by tcount < ttable which is 0,326 < 2,01537. (2) There is no significant influence between leverage on earnings management decisions as indicated by tcount < ttable which is 0,862 < 2,01537. (3) There is no significant influence between firm size on earnings management decisions as indicated by tcount < ttable which is (0,123) < 2,01537. (4) There is no significant influence between bonus, leverage and firm size on earnings management decisions as indicated by Fcount < Ftable which is 0,287 < 2,82. This research with variables of bonus, leverage and firm size on earnings management is expected to be able become material information and references for students who will conduct research with related variables. Keyword : Bonus, Leverage, Firm Size, Earnings Managemen
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