SHELISKA, ICHA FRISTA (2020) FINANCIAL PERFORMANCE ANALYSIS, KOMPENSASI EKSEKUTIF DAN CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA. S1 thesis, STIE Indonesia Banking School.
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Abstract
Earnings management is an action taken by managers in choosing accounting policies so that can effect the amount of profits recorded in accordance with the wishes of managers. This management action arises because of opportunistic behavior, both for personal interest and interests of the company. The study aims to determine the effect of financial performance analysis, executive compensation, and corporate governance in state owned enterprises listed on the Indonesia stock exchange in the period 2015 – 2019. Corporate governance in this study is measured with institutional ownership and independent board of commissioners variable as proxy. The method of determining the sample of this research is purposive sampling method in accordance with predetermined criteria and obtained a sample of 20 companies with a 5-years observation period so that the number of samples 100. The data analysis technique process utilizing classic assumption test method and hypothesis testing using double linear regression methods with using E-views 9. The result of the study showed that financial performance and institutional ownership has a not significant impact on earnings management, this means increasing financial performance and institutional ownership has no effect on earnings management. Executive compensation and independent board of commissioner has a significant positive impact on earnings management, this means increasing executive compensation and independent board of commissioners will increasing earnings management action. The result of the study have implication on management, practitioners, and academics that is the need to consider in providing compensation for executive and the proportion of the independent board of commissioners with the occurrence of earnings management.
| Item Type: | Thesis (S1) |
|---|---|
| Uncontrolled Keywords: | Earnings Management, Financial Performance, Executive Compensation, Independent Board of Commissioners |
| Subjects: | H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Prodi S1 Akuntansi |
| Depositing User: | Sparta Sparta |
| Date Deposited: | 21 Sep 2022 00:57 |
| Last Modified: | 21 Sep 2022 00:58 |
| URI: | http://repository.ibs.ac.id/id/eprint/5340 |
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