?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=Pengaruh+Kompensasi+Berbasis+Ekuitas+Terhadap+Manajemen+Laba&rft.creator=Oksano+Pilanada%2C+1011031072&rft.subject=+&rft.description=Abstrak+%0D%0A%0D%0APenelitian+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%2C+yaitu+remunerasi%2C+leverage%2C+dan+total+aset.+Penggunaan+variabel+kontrol+dimaksudkan+untuk+mengontrol+hubungan+antar+variabel+independen+dengan+variabel+dependen%2C+karena+variabel+kontrol+yang+digunakan+dalam+penelitian+ini+diduga+ikut+berpengaruh+terhadap+variabel+dependen.%0D%0APenelitian+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%25.%0D%0AHasil+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%2C+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%2C+namun+dapat+mereduksi+terjadinya+manajemen+laba.%0D%0A%0D%0AKata+kunci+%3A+Kompensasi+berbasis+ekuitas%2C+remunerasi%2C+leverage%2C+total+aset%2C+manajemen+laba.%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0AAbstract%0D%0A%0D%0AThis+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%2C+leverage%2C+and+total+assets.+The+use+of+control+variables+intended+to+control+the+relationship+between+dependent+and+independent+variables%2C+since+the+control+variables+used+in+this+study+believed+to+take+effect+on+the+dependent+variable.%0D%0AThe+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%2C+so+that+there+are168+observation+data.+The+test+was+done+by+using+multiple+linear+regression+analysis+with+a+significance+level+of+5%25.%0D%0AThe+result+indicates+that+administration+of+equity-based+compensation+has+a+significant+negative+effect+on+earnings+management.+For+the+control+variables%2C+this+study+indicates+that+remuneration+has+a+significant+negative+effect+on+earnings+management%2C+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%2C+but+can+reduce+the+occurrence+of+earnings+management.%0D%0A%0D%0AKeywords%3A+Equity-based+compensation%2C+remuneration%2C+leverage%2C+total+assets%2C+earnings+management.&rft.publisher=FAKULTAS+EKONOMI&rft.date=2014-09-30&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F3701%2F1%2FABSTRACT.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F3701%2F2%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F3701%2F3%2FCOVER%2520DALAM.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F3701%2F4%2FCOVER%2520DEPAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F3701%2F9%2FMENYETUJUI.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F3701%2F8%2FMENGESAHKAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F3701%2F14%2FSURAT%2520PERNYATAAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F3701%2F12%2FRIWAYAT%2520HIDUP.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F3701%2F10%2FMOTTO.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F3701%2F11%2FPERSEMBAHAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F3701%2F13%2FSANWACANA.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F3701%2F5%2FDAFTAR%2520ISI.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F3701%2F7%2FDAFTAR%2520TABEL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F3701%2F6%2FDAFTAR%2520LAMPIRAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F3701%2F15%2FBAB%2520I.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F3701%2F16%2FBAB%2520II.pdf&rft.format=text&rft.identifier=http%3A%2F%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