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All Journal Ganaya: Jurnal Ilmu Sosial dan Humaniora PRIVE: Jurnal Riset Akuntansi dan Keuangan Bisman (Bisnis dan Manajemen): The Journal of Business and Management Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Prosiding Seminar Nasional Teknologi Industri Berkelanjutan Formosa Journal of Applied Sciences (FJAS) Transformasi: Journal of Economics and Business Management Journal of Public and Business Accounting Jurnal Kendali Akuntansi Bisma : Business and Management Journal Akuntansi: Jurnal Riset Ilmu Akuntansi Aspirasi : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi Akuntansi Pajak dan Kebijakan Ekonomi Digital Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Jurnal Inovasi Ekonomi Syariah dan Akuntansi Akuntansi dan Ekonomi Pajak: Perspektif Global Masyarakat Mandiri: Jurnal Pengabdian Dan Pembangunan Lokal
Ilmidaviq, Muhammad Bahril
Fakultas Ekonomi Universitas Islam Majapahit
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Mechanical Engineering Public Health Social Sciences Other

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Journal : Formosa Journal of Applied Sciences (FJAS)

 1 
Revealing the Effect of Bonus Compensation, Political Costs, and Opportunistic Behavior on Earnings Management Practices in the Indonesian Insurance Industry Nugroho, Tatas Ridho; Setiono, Hari; Ilmiddaviq, Muhammad Bahril
Formosa Journal of Applied Sciences Vol. 4 No. 1 (2025): January 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v4i1.13453

Abstract

This study analyzes the effect of compensation bonuses, political costs, and opportunistic behavior on earnings management in the Indonesian insurance sector for the period 2019-2023, which was chosen due to increased regulatory pressure and economic challenges due to the COVID-19 pandemic. Using a quantitative approach, this study analyzes secondary data from the financial statements of insurance companies listed on the Indonesia Stock Exchange using multiple regression methods. The results show that political costs are significantly positively related to earnings management, supporting Positive Accounting Theory, while bonus compensation is significantly negatively related, in line with Agency Theory, which asserts that performance-based incentives can reduce earnings manipulation. Opportunistic behavior has no significant effect, indicating the limitations of the proxy in the context of the insurance industry. This research enriches the literature and offers practical insights for regulators and policy makers.
Co-Authors Abdur Rahman Andini Nur Fadilah Andre Valiant Wirawan Ayu Amami, Cindy Cici Wulan Purnama Dewi Fitriya Indriani Dina Dwi Rahmawati Enjeli Puspita Sari Etika Putri, Sinta Fauzi, Agus Khazin Filka Maftikha Hari Setiono Hari Setiono Hari Setiono, Hari kasnowo, kasnowo Nur Ainiyah Nur Ainiyah Nur Ainiyah Nurdiana Fitri Isnaini Putri Agustina Putri Nurmala Aprilia Rani Andri Ani Rina Putri Leksono Tatas Ridho Nugroho Thifali Dhiwangkara Tri Septiana Wati