Trikonomika: Jurnal Ekonomi
Vol 20 No 1 (2021): June Edition

EARNINGS MANAGEMENT FOR BONUS COMPENSATION

Isyrohil Muyassaroh (Universitas Brawijaya)
Imam Subekti (Universitas Brawijaya)
Zaki Baridwan (Universitas Brawijaya)

Article Info

Publish Date
28 Jun 2021

Abstract

The objectives of this quantitative study are to investigate the practice of earnings management which is proxied by Loan Loss Provision and Loan Loss Allowance and to assess the effect of bonuses on earnings management practices. Using purposive sampling, 102 banks were selected as the sample. The assessment includes one-sample t test and linear regression test. This study finds that banks commit earnings management practices by reducing LLA values and that bonuses negatively influence the practice of earnings management as proxied by LLP.

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Journal Info
Trikonomika: Jurnal Ekonomi
Website

Abbrev

trikonomika

Publisher

Universitas Pasundan

Subject

Economics, Econometrics & Finance

Description

FOCUS AND SCOPE Trikonomika invites academics and researchers who do original research in the fields of economics, management and accounting, including but not limited to: Development Economics Monetary Economics, Finance and Banking International Economics Public Economics Economic development ...