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All Journal Jurnal Pendidikan Ekonomi (JUPE) Kompak : Jurnal Ilmiah Komputerisasi Akuntansi JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Owner : Riset dan Jurnal Akuntansi YUME : Journal of Management MBIA Organum: Jurnal Saintifik Manajemen dan Akuntansi Dinasti International Journal of Education Management and Social Science Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Reviu Akuntansi dan Bisnis Indonesia EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Manajemen dan Inovasi (MANOVA) JCA (Jurnal Cendekia Akuntansi) JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) Jurnal Akuntansi dan Ekonomi Bisnis Innovation Business Management and Accounting Journal Journal of Artificial Intelligence and Digital Business KENDALI: Economics and Social Humanities Jurnal Publikasi Ilmu Manajemen PUBLICA: Jurnal Pengabdian Masyarakat Jurnal Akuntansi Manado (JAIM) Jurnal Riset Ekonomi dan Akuntansi Riset Ilmu Manajemen Bisnis dan Akuntansi Neraca Manajemen, Akuntansi, dan Ekonomi Journal Economic Excellence Ibnu Sina Intellektika: Jurnal Ilmiah Mahasiswa Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Accounting Studies and Tax Journal Jurnal Ilmiah Akuntansi
Imarotus Suaidah
Universitas Islam Kadiri
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Jurnal Ilmiah Akuntansi

 1 
PENGARUH BONUS PLAN TERHADAP RESPON PASAR DENGAN INCOME SMOOTHING SEBAGAI VARIABEL MEDIASI PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI PERIODE 2021-2023 Ria Lusiana; Marhaendra Kusuma; Imarotus Suaidah
Jurnal Ilmiah Akuntansi Vol. 2 No. 4 (2025): November : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/m2g66m20

Abstract

This study aims to examine the effect of bonus plans on market response with income smoothing as a mediating variable in banking companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. The novelty of this research lies in the inclusion of income smoothing as a mediating variable. The bonus plan variable is proxied by the natural logarithm of salary expenses, income smoothing is measured using the Eckel index, and market response is measured using stock returns. This research uses secondary data obtained from the IDX website in the form of annual financial reports and daily stock prices. The sample consists of 19 banking companies listed on the IDX. This is a quantitative study using path analysis as the analytical technique. The findings show that, on average, banking companies engage in income smoothing. The results indicate that the bonus plan has a positive effect on market response, the bonus plan has a positive effect on income smoothing, income smoothing has no significant effect on market response, and income smoothing does not mediate the relationship between the bonus plan and market response.
Co-Authors Agus Athori ahmad yani Beby Hilda Agustin Dewi Badi’atuzzulfa Dewi Wungkus Antasari Eni Srihastuti Fauziyah Fauziyah Gadis Ragil Krisistiya Indah Yuni Astuti, Indah Khasanah Sahara khasanah sahara Kurniawan, Brahma Wahyu Kusuma, Marhaendra Miladiah Kusumaningarti Moch. Fikriansyah Wicaksono Novita Alkarinda Prameswari, Dita Eka Ayu Puji Rahayu Puji Rahayu Puji Rahayu Putri Awalina Putri Awalina Putry, Mellafya Cyndya Ratna Handayani Raung Zidna Fiahsani Putra Ria Lusiana Rizal Furqan Ramadhan Rosyta Devi Arifianti Putri Sabrilla, Chika Putri sahara, khasanah Saputri, Sabina Sri Kirana Selvi Mayranti dewi Silfadan Lafina Jaya Okta Siti Isnaniati Srikalimah, Srikalimah Tika, Hella Laras Viola Ardhana Yollanda Anastasiadely Zahra Devian Wardani