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PENGARUH PROFITABILITAS, KOMPENSASI BONUS, DAN LAVERAGE TERHADAP PRAKTIK MANAJEMEN LABA PADA PERUSAHAAN SEKTOR FOOD AND BEVERAGES YANG TERDAFTAR DI BEI TAHUN 2016- 2018

Ramadhani, Rossi Mega (2019) PENGARUH PROFITABILITAS, KOMPENSASI BONUS, DAN LAVERAGE TERHADAP PRAKTIK MANAJEMEN LABA PADA PERUSAHAAN SEKTOR FOOD AND BEVERAGES YANG TERDAFTAR DI BEI TAHUN 2016- 2018. Bachelors Degree (S1) thesis, University of Muhammadiyah Malang.

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Abstract

This study aims to analyze the effect of profitability, compensation bonuses, and leverage on earnings management practices. Earnings management is an act of managers within a company to increase or decrease profits in order to obtain maximum results. The population of this study is the food and beverage sector companies which is listed on the Indonesia Stock Exchange (IDX) in 2016 until 2018. The amount sample of this study is 16 companies within regression analysis, hypothesis test (detereminatio testn, simultaneous (F) test, partial (t) test) which is processed 3 years. This research method uses several analyzes, that is descriptive statistic, classic assumption test (normality test, multicollinearity test, autocorrelatio test, heteroscedasticity test), multiple linear using SPSS 25. The results of the analysis partially indicated that profitability affects on earnings management, bonus compensation did not affect earnings management, and leverage did not affect on earnings management practices. However, simultaneous profitability, bonus compensation and leverage affect the practice of earnings management.

Item Type: Thesis (Bachelors Degree (S1))
Student ID: 201510170311042
Thesis Advisors: Endang Dwi Wahyuni (0707066301), Eris Tri Kurniawati (0711028103)
Keywords: profitability, compensation bonuses, and leverage, earnings management.
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HG Finance
H Social Sciences > HJ Public Finance
Divisions: Faculty of Economics > Department of Accounting (62201)
Depositing User: 201510170311042
Date Deposited: 20 Aug 2019 07:25
Last Modified: 20 Aug 2019 07:25
URI : http://eprints.umm.ac.id/id/eprint/49817

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