Open AccessPRAKTIK EARNING MANAGEMENT DAN PENGARUHNYA TERHADAP KOMPENSASI BONUS
Author(s) -
Siti Zubaidah
Publication year - 2020
Publication title -
jurnal akademi akuntansi
Language(s) - English
Resource type - Journals
eISSN - 2715-1964
pISSN - 2654-8321
DOI - 10.22219/jaa.v3i1.11915
Subject(s) - earnings management , accounting , business , profit (economics) , strategic business unit , sharia , sample (material) , earnings , business administration , economics , marketing , islam , philosophy , chemistry , theology , chromatography , microeconomics
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.