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All Journal Journal of Islamic Economics Business (JIsEb)
Shabrina Azzahra
UIN Jakarta

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Analysis of Interlocking Directorship, Diversification of Operations, Geographical Diversification, Bonus Compensation to Earning Management Hepi Prayudiawan; Shabrina Azzahra
Journal of Islamic Economy and Business (JIsEB) Vol. 3 No. 1 (2024): Journal of Islamic Economics and Business (JISEB)
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/gcq8vn82

Abstract

This study aims to analyze empirical evidence of the linkage of leadership positions, operational diversification, geographic spread, and bonus compensation in profit management. We analyzed manufacturing companies on the Indonesia Stock Exchange from 2014 to 2018. Purposive sampling method was used in this study. Discretionary accrual proxies are used on profit management variables. The study was analyzed by multiple linear regression. The study found that leadership linkages, operational diversification, and geographic diversification affect revenue management. The bonus has no effect on performance.
Co-Authors Hepi Prayudiawan