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Rahmawati Rahmawati
Fakultas Ekonomi dan Bisnis UNS
Economics, Econometrics & Finance

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Total Kompensasi Eksekutif dan Manajemen Laba Riil (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bei Tahun 2010-2013) Luhung Yudho Jiwandono; Rahmawati Rahmawati
Jurnal Akuntansi dan Bisnis Vol 15, No 1 (2015)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1909.316 KB) | DOI: 10.20961/jab.v15i1.173

Abstract

This research was conducted on the basis of whether the total executive compensation effect on real earnings management in Indonesia. Previous research conducted by Hassen (2014) found that executive compensation significantly the effect on earnings management. This study aims to provide empirical evidence on the effect of total executive compensation against real earnings management in Indonesia. This study uses the amount of executive compensation and stock option compensation amount as a proxy of total executive compensation and the model developed by Roychowdhury (2006) to calculate the real earnings management proxied through abnormal cash flow operations (Abn_CFO), abnormal discretionary expenses (Abn_DISEXP) and abnormal production costs (Abn_PROD). This study uses the companies listed in Indonesia Stock Exchange during the years 2010-2013 as the sample. The results showed that the amount of executive compensation and stock option compensation amount significant effect on real earnings management proxied by abnormal cash flow operations (Abn_CFO), abnormal discretionary expenses (Abn_DISEXP), and abnormal production costs (Abn_PROD).
Co-Authors Luhung Yudho Jiwandono