ANALISIS PENGARUH KONSENTRASI KEPEMILIKAN INSTITUSIONAL DAN KOMPENSASI BONUS TERHADAP EARNINGS MANAGEMENT (Studi Empiris Pada Perusahaan Manufaktur Yang Listing Di Bursa Efek Indonesia Periode Tahun 2015 – 2017)

Abstract

ABSTRACT

The purpose of this research : 1)To know influence of concentration of institutional ownership, and bonus compensation toward earnings management, 2) To know influence of concentration of institutional ownership toward earnings management, 3) To know influence of bonus compensation toward earnings management. The population this research is all of the manufacture companies that listed in Bursa Effect Indonesia on 2015 – 2017. The sample is selected by using purposive sampling and there were 50 companies based on criteria. This study uses multiple linear regression models. The result of this research show that Concentration of institutional ownership and bonus compensation effect toward earnings management. Concentration of institutional ownership gave negative effect toward earnings management. Bonus compensation was not influence toward earnings management.

 

Keywords : Concentration of Institutional Ownership, Bonus Compensation, Earnings Management.