PENGUNGKAPAN SOSIAL, DIVERSIFIKASI PERUSAHAAN DAN KOMPENSASI BONUS TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2017
Abstract
ABSTRACT
This study aims to determine the influence of social disclosure, company
diversification and bonus compensation on earnings management, namely in
manufacturing companies. The data used in this study is secondary which can be
obtained in the form of documentation taken from www.idx.com in the form of
manufacturing companies from 2015-2017 listing on the Indonesian stock exchange.
The population taken in this study is a manufacturing company listed on the
Indonesia Stock Exchange. The sampling technique was conducted using purposive
sampling method, and obtained a sample of 35 companies each year. The results
obtained by using multiple linear regression test Y = -1,065 - 1,531 X1 + 0,254 X2 -
0,344 X3 , and the test from this study using f test, R2 test and t test. The results of
this study indicate that partially the Social Disclosure and Bonus Compensation have
a negative and significant effect on Earning Management, while Company
Diversification has a positive and significant effect on Earning Management.
Keywords: Social Disclosure, Corporate Diversification, Compensation Bonuses
and Earnings Management
This study aims to determine the influence of social disclosure, company
diversification and bonus compensation on earnings management, namely in
manufacturing companies. The data used in this study is secondary which can be
obtained in the form of documentation taken from www.idx.com in the form of
manufacturing companies from 2015-2017 listing on the Indonesian stock exchange.
The population taken in this study is a manufacturing company listed on the
Indonesia Stock Exchange. The sampling technique was conducted using purposive
sampling method, and obtained a sample of 35 companies each year. The results
obtained by using multiple linear regression test Y = -1,065 - 1,531 X1 + 0,254 X2 -
0,344 X3 , and the test from this study using f test, R2 test and t test. The results of
this study indicate that partially the Social Disclosure and Bonus Compensation have
a negative and significant effect on Earning Management, while Company
Diversification has a positive and significant effect on Earning Management.
Keywords: Social Disclosure, Corporate Diversification, Compensation Bonuses
and Earnings Management
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