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All Journal Cakrawala Repositori Imwi
Santi Maria
STIA Bagasasi, Bandung, Jawa Barat Indonesia
Economics, Econometrics & Finance

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Kepemilikan Institusional dan Kompensasi Bonus Serta Pengaruhnya terhadap Manajemen Laba pada Perusahaan Asuransi yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2019 Novi Susyani; Santi Maria; Cucu Hodijah
Cakrawala Repositori IMWI Vol. 3 No. 2 (2020): Cakrawala Repositori IMWI
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/cakrawala.v3i2.55

Abstract

This study aims to determine the effect of institutional ownership and bonus compensation both simultaneously and partially on earnings management in insurance sector issuers on the Indonesia Stock Exchange (BEI) 2017-2019. The type of research used is verification research or hypothesis testing research. By using the census method and unbalanced panel data, there were 68 observation companies that met the population criteria. The type of data used is secondary data obtained from the capital market reference center on the Indonesia Stock Exchange. Multiple regression analysis model is used to test the hypothesis. The results of this study indicate that (1) Institutional ownership has a negative effect on earnings management. (2) bonus compensation has a negative effect on earnings management, and (3) Institutional ownership and bonus compensation simultaneously have an effect on earnings management.
Kepemilikan Institusional dan Kompensasi Bonus Serta Pengaruhnya terhadap Manajemen Laba pada Perusahaan Asuransi yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2019 Novi Susyani; Santi Maria; Cucu Hodijah
Cakrawala Repositori IMWI Vol. 3 No. 2 (2020): Cakrawala Repositori IMWI
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/cakrawala.v3i2.55

Abstract

This study aims to determine the effect of institutional ownership and bonus compensation both simultaneously and partially on earnings management in insurance sector issuers on the Indonesia Stock Exchange (BEI) 2017-2019. The type of research used is verification research or hypothesis testing research. By using the census method and unbalanced panel data, there were 68 observation companies that met the population criteria. The type of data used is secondary data obtained from the capital market reference center on the Indonesia Stock Exchange. Multiple regression analysis model is used to test the hypothesis. The results of this study indicate that (1) Institutional ownership has a negative effect on earnings management. (2) bonus compensation has a negative effect on earnings management, and (3) Institutional ownership and bonus compensation simultaneously have an effect on earnings management.
Co-Authors Cucu Hodijah Novi Susyani