PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN PUBLIK, KOMPENSASI BONUS DAN LEVERAGE TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Periode 2010-2014)

Abstract

This study aimed to collect empirical evidences the influence of the institutional ownership, public ownership, bonus compensation and leverage to earnings management. The research was done by using purposive sampling method  on the manufacturing companies listed in Indonesia Stock Exchange from 2010 to 2014. The number of companies listed in the Stock Exchange by 142 companies and data that can be analyzed further 56 companies. Data analysis was performed by multiple linear regression using SPSS.

           The results of the study indicate that the first hypothesis, institutional ownership has no effect on earnings management. The second hypothesis, public ownership has no effect on earnings management. The third hypothesis, the bonus compensation has a effect on earnings management. The fourth hypothesis, Leverage has no effect on earnings management.

 

Keyword : Earnings Management, Institutional Ownership, Publik Ownership, Bonus Compensation and Leverage