skip to main content
Language:
Search Limited to: Search Limited to: Resource type Show Results with: Show Results with: Search type Index

PRAKTIK EARNING MANAGEMENT DAN PENGARUHNYA TERHADAP KOMPENSASI BONUS

Jurnal Akademi Akuntansi, 2020-05, Vol.3 (1), p.100-117 [Peer Reviewed Journal]

ISSN: 2715-1964 ;EISSN: 2654-8321 ;DOI: 10.22219/jaa.v3i1.11915

Digital Resources/Online E-Resources

Citations Cited by
  • Title:
    PRAKTIK EARNING MANAGEMENT DAN PENGARUHNYA TERHADAP KOMPENSASI BONUS
  • Author: Zubaidah, Siti
  • Subjects: bonus ; compensation ; earnings management
  • Is Part Of: Jurnal Akademi Akuntansi, 2020-05, Vol.3 (1), p.100-117
  • Description: The purpose of this study is to identify earning management practices and analyze the effect of earnings management on bonus compensation. The object of research uses the Business Entity and Sharia Business Unit. The selected sample is 34 companies. Variables used are earnings management and bonus compensation. Data is collected through documentation in the form of financial statements of Business Entities and Sharia Business Units in 2017 and 2018. This study uses a hypothesis test. The test method used is panel data test using EViews 10 software. The results showed that the practice of earning management in Sharia Business Entities and Business Units is mostly done by income maximalization or increasing profit (50%) and income minimizasion or decreasing profit (50%), and there is a significant influence between earning management practices and bonus compensation.
  • Publisher: Universitas Muhammadiyah Malang
  • Language: English
  • Identifier: ISSN: 2715-1964
    EISSN: 2654-8321
    DOI: 10.22219/jaa.v3i1.11915
  • Source: DOAJ Directory of Open Access Journals
Back to results list
INSPIRE LIBRARY - TON DUC THANG UNIVERSITY (84-028) 37 755 057 Feedback
19 Nguyen Huu Tho St. Dist.7, HCM thuvien@tdtu.edu.vn

Copyright © 2017 INSPIRE LIBRARY - TON DUC THANG UNIVERSITY

Searching Remote Databases, Please Wait