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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Ganaya: Jurnal Ilmu Sosial dan Humaniora Assets: Jurnal Akuntansi dan Pendidikan PRIVE: Jurnal Riset Akuntansi dan Keuangan JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat Bisman (Bisnis dan Manajemen): The Journal of Business and Management Dinasti International Journal of Digital Business Management Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Akuntansi Indonesia Jurnal Pengabdian Masyarakat Asia Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Formosa Journal of Multidisciplinary Research (FJMR) Formosa Journal of Applied Sciences (FJAS) Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Mutiara Ilmu Akuntansi Journal of Public and Business Accounting Jurnal Kendali Akuntansi Riset Ilmu Manajemen Bisnis dan Akuntansi Aspirasi : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi ABDIMAS NUSANTARA
Tatas Ridho Nugroho
Universitas Negeri Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Public Health Social Sciences Other

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Journal : Formosa Journal of Multidisciplinary Research (FJMR)

 1 
Impact of Bonus Compensation, Political Costs, and Opportunistic Behavior on Earnings Management in the Indonesian Insurance Industry (2019-2023) Nugroho, Tatas Ridho; Miftakh, Eliza Silviana; Oktaviana, Mifta Ria; Mu’thoyyah, Izzatul
Formosa Journal of Multidisciplinary Research Vol. 3 No. 12 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i12.12114

Abstract

This study investigates the effects of bonus compensation, political costs, and opportunistic behavior on earnings management within the Indonesian insurance sector from 2019 to 2023. During this period, heightened regulatory scrutiny and the economic challenges posed by the COVID-19 pandemic intensified pressures on financial reporting. Using a quantitative approach, this study analyzes data from the financial statements of insurance companies listed on the Indonesia Stock Exchange, applying multiple regression analysis to examine the relationships between the variables. The findings reveal that political costs significantly increase earnings management practices, supporting Positive Accounting Theory by indicating that firms under regulatory pressure tend to smooth income to reduce scrutiny. In contrast, bonus compensation is negatively associated with earnings manipulation, aligning with Agency Theory by suggesting that well-structured incentives align managerial actions with shareholder interests, thereby reducing manipulation.
Co-Authors Adibah, Nisa'ul Adrian Hartanto Darma Sanputra Ahmad Ahmad Andi Daniah Pahrany Aprilia, Riska Dwi Ayu, Dwi Rahma Dewanti, Nabila Aura Dewi Fitriya Indriani Dewi Fitriya Indriani Dian Dwi Sahniar Djuni Farhan Dwihandoko, Toto Heru Eliza Silviana Miftakh Fachry Abda El Rahman Fauziah Nur Aini Ferdiansyah, Rifaldy Adinandra Hari Setiono Hari Setiono Hari Setiono, Hari Hartono Hartono Hartono Hartono Husniatus Zahroh I Gusti Bagus Wiksuana Ilmidaviq, Muhammad Bahril Ilmiddaviq, M Bahril Ilmiddaviq, M. Bahril Imam Baidlowi Imam Baidlowi Baidlowi Isnaini, Nurdiana Fitri Izzalqurny, Tomy Izzalqurny, Tomy Rizky Kasnowo kasnowo, kasnowo Khanida, Marisha Khurniatul Irsyadah Kukuh Budianto Lely Fithri Nela Margarita M Bahril Ilmiddaviq M. Bahril Ilmiddaviq M. Syamsul Hidayat M. Syamsul Hidayat Margarita, Lely Fithri Nela Marisha Khanida Mifta Ria Oktaviana Miladia, Arika Muhammad MUHAMMAD FUAD Muhammad Galang S. Mukhamad Khabib Sabilal Rosad Mukhamad Khabib Sabilal Rosad Mu’thoyyah, Izzatul Nabila Aura Dewanti Nadya Eka Sri Mukhita Nirmala, Dindya Nisa'ul Kaamilah Novi Eko Prasetyo Nur Ainiyah Nur Ainiyah Nur Ainiyah Nur Rosyidah Nurdiana Fitri Isnaini Nurdiana Fitri Isnaini Nurul Insanin Nurwijayanti Oktaviana, Mifta Ria Orchidta Ramadina, Defrina Eka Primasa Minerva Nagari Puji Handayati Ratih Kusuma Mawardani Riska Dwi Aprilia Rosyidah, Nur Sabrina, Arzendy Berlian Shynta Nuril Rahmawati Ahyar Siti Meisaroh Siti Meisaroh Tri Septiana Wati Tri Septiana Wati Umi Muawanah Venni Ayunda Pratiwi Verlandes , Yuliasnita Yunita Widya Rahayu