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All Journal Jurnal Ilmiah Akuntansi Jurnal Ilmiah Manajemen dan Akuntansi
Ria Lusiana
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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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.
PENGARUH FINANCIAL DISTRESS DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN SUB SEKTOR ROKOK YANG TERDAFTAR DI BEI Ria Lusiana; Shieren Novelinda; Imroatus Sholekah; Rafli Aldi Saputra
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 1 No. 4 (2024): Juli : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/9d8emb09

Abstract

There have been many challenges in cigarette companies in recent years, including a decline in sales due to COVID-19, as well as government policies regarding excise and taxes which have triggered profit management in companies. The aim of this research is to find out how company size and financial difficulties affect earnings management. This research method uses quantitative methods with multiple linear regression analysis. The results of the analysis showed that there were symptoms of multicollinearity and autocorrelation in the regression model, but no symptoms of heteroscedasticity were found. The conclusion of this research is that financial distress and company size have an influence on earnings management of cigarette sub-sector companies on the IDX. The independent variable does not have a significant effect on the dependent variable when viewed partially, but has an effect simultaneously. Suggestions for further research are to expand the scope of the variables studied.
Co-Authors Imarotus Suaidah Imroatus Sholekah Kusuma, Marhaendra Rafli Aldi Saputra Shieren Novelinda