Pengaruh Kompensasi Berbasis Ekuitas Terhadap Manajemen Laba

Oksano Pilanada, 1011031072 (2014) Pengaruh Kompensasi Berbasis Ekuitas Terhadap Manajemen Laba. FAKULTAS EKONOMI, UNIVERSITAS LAMPUNG.

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Abstrak

Abstrak Penelitian ini bertujuan menemukan bukti empiris dan menguji pengaruh kompensasi berbasis ekuitas sebagai variabel independen terhadap manajemen laba sebagai variabel dependen. Pada penelitian ini juga digunakan variabel kontrol, yaitu remunerasi, leverage, dan total aset. Penggunaan variabel kontrol dimaksudkan untuk mengontrol hubungan antar variabel independen dengan variabel dependen, karena variabel kontrol yang digunakan dalam penelitian ini diduga ikut berpengaruh terhadap variabel dependen. Penelitian dilakukan pada perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia periode 2008-2013. Pengambilan sampel dilakukan dengan metode purposive sampling dan diperoleh 28 perusahaan yang memenuhi kriteria dalam penelitian sehingga data observasi keseluruhan berjumlah 168 data. Pengujian dilakukan dengan analisis menggunakan regresi linear berganda dengan tingkat signifikansi 5%. Hasil penelitian ini menunjukan bahwa pemberian kompensasi berbasis ekuitas berpengaruh negatif dan signifikan terhadap manajemen laba. Untuk variabel kontrol ditemukan bahwa remunerasi berpengaruh negatif dan signfikan terhadap manajemen laba, sedangkan leverage dan total aset berpengaruh positif dan signifikan terhadap manajemen laba. Penelitian ini menyimpulkan bahwa pemberian kompensasi berbasis ekuitas kepada manajemen tidak memicu terjadinya manajemen laba, namun dapat mereduksi terjadinya manajemen laba. Kata kunci : Kompensasi berbasis ekuitas, remunerasi, leverage, total aset, manajemen laba. Abstract This study aims to find empirical evidence and examines the effect of equity-based compensation as an independent variable to earnings management as the dependent variable. The control variables used in this study are remuneration, leverage, and total assets. The use of control variables intended to control the relationship between dependent and independent variables, since the control variables used in this study believed to take effect on the dependent variable. The study was conducted on the banking sector companies listed in Indonesia Stock Exchange in 2008-2013. The sampling was conducted with a purposive sampling method and acquired 28 companies that meet the criteria in the study, so that there are168 observation data. The test was done by using multiple linear regression analysis with a significance level of 5%. The result indicates that administration of equity-based compensation has a significant negative effect on earnings management. For the control variables, this study indicates that remuneration has a significant negative effect on earnings management, while leverage and total assets has a significant positive effect on earnings management. This study concluded that equity-based compensation to management does not lead to earnings management, but can reduce the occurrence of earnings management. Keywords: Equity-based compensation, remuneration, leverage, total assets, earnings management.

Tipe Karya Ilmiah: Skripsi
Subyek: A General Works = Karya Karya Umum
Program Studi: Fakultas Ekonomi dan Bisnis > Prodi Akuntansi
Depositing User: 430062 . Digilib
Date Deposited: 02 Oct 2014 03:54
Last Modified: 02 Oct 2014 03:54
URI: http://digilib.unila.ac.id/id/eprint/3701

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