?url_ver=Z39.88-2004&rft_id=1911031010&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PENGARUH+BONUS+PLAN%2C+KEPEMILIKAN+MANAJERIAL%2C+DAN+UKURAN+PERUSAHAAN+TERHADAP+INCOME+SMOOTHING%0D%0A(Studi+Pada+Perusahaan+Manufaktur+yang+Terdaftar+Di+Bursa+Efek+Indonesia+2017-2021)&rft.creator=DANI+%2C+CRISTIAN&rft.subject=330+Ekonomi&rft.description=%0D%0APenelitian+ini+bertujuan+untuk+memberikan+bukti+empiris+terkait+pengaruh+bonus+plan%2C+kepemilikan+manajerial%2C+dan+ukuran+perusahaan+terhadap+income+smoothing.+Pengukuran+yang+digunakan+untuk+mendeteksi+income+smoothing+adalah+dengan+indeks+eckel.+Sampel+yang+digunakan+dalam+penelitian+ini+adalah+perusahaan+manufaktur+yang+terdaftar+di+Bursa+Efek+Indonesia+tahun+2017+sampai+dengan+tahun+2021.+Pengujian+hipotesis+dilakukan+dengan+menggunakan+analisis+regresi+linier+berganda.+Pengukuran+variabel+bonus+plan+menggunakan+rasio+remunerasi+terhadap+laba+bersih+tahun+berjalan+karena+pengukuran+ini+masih+sedikit+digunakan+pada+penelitian+sebelumnya.+Hasil+pengujian+penelitian+ini+menunjukkan+bahwa+bonus+plan+tidak+berpengaruh+terhadap+income+smoothing+karena+remunerasi+tidak+didasarkan+pada+laba+bersih+tahun+berjalan%2C+sedangkan+hasil+pengujian+kepemilikan+manajerial+menunjukkan+pengaruh+positif+terhadap+income+smoothing+karena+manajemen+yang+memiliki+proporsi+saham+menginginkan+nilai+perusahaan+selalu+meningkat+dan+berpotensi+mendapatkan+dividen+ketika+laba+perusahaan+stabil%2C+dan+hasil+pengujian+ukuran+perusahaan+menunjukkan+pengaruh+negatif+terhadap+income+smoothing+karena+perusahaan+memiliki+pendanaan+yang+besar+dari+pihak+eksternal+yang+menyebabkan+pengawasan+dan+pengendalian+yang+ketat+terhadap+semua+aktivitas%2C+sehingga+membatasi+manajemen+untuk+melakukan+income+smoothing.%0D%0AKata+Kunci%3A+Income+Smoothing%2C+Bonus+Plan%2C+Kepemilikan+Manajerial%2C+Ukuran+Perusahaan%0D%0A%0D%0AThis+study+aims+to+provide+empirical+evidence+related+to+the+effect+of+bonus+plan%2C+managerial+ownership%2C+and+company+size+on+income+smoothing.+The+measurement+used+to+detect+income+smoothing+is+the+eckel+index.+The+samples+used+in+this+study+are+manufacturing+companies+listed+on+the+Indonesia+Stock+Exchange+from+2017+to+2021.+Hypothesis+testing+is+performed+using+multiple+linear+regression+analysis.+The+variable+measurement+of+bonus+plan+uses+the+ratio+of+remuneration+to+net+income+for+the+current+year+because+this+measurement+is+still+little+used+in+previous+studies.+The+results+of+this+research+test+show+that+the+bonus+plan+does+not+affect+income+smoothing+because+the+remuneration+is+not+based+on+the+current+year's+net+income%2C+while+the+test+results+on+managerial+ownership+show+a+positive+influence+on+income+smoothing+because+management+who+owns+a+proportion+of+shares+wants+the+company's+value+to+always+increase+and+has+the+potential+to+get+dividends+when+the+company's+profit+is+stable%2C+and+the+results+of+the+company+size+test+show+a+negative+influence+on+income+smoothing+because+the+company+has+large+funding+from+external+parties+which+causes+strict+supervision+and+control+of+all+activities%2C+thus+limiting+management+to+do+income+smoothing.%0D%0AKeywords%3A+Income+Smoothing%2C+Bonus+Plan%2C+Managerial+Ownership%2C+Company+Size&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2023-05-19&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F71661%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F71661%2F2%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F71661%2F3%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++DANI+%2C+CRISTIAN++(2023)+PENGARUH+BONUS+PLAN%2C+KEPEMILIKAN+MANAJERIAL%2C+DAN+UKURAN+PERUSAHAAN+TERHADAP+INCOME+SMOOTHING+(Studi+Pada+Perusahaan+Manufaktur+yang+Terdaftar+Di+Bursa+Efek+Indonesia+2017-2021).++FAKULTAS+EKONOMI+DAN+BISNIS%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F71661%2F