Electronic Theses and Dissertation

Pengaruh kompensasi bonus, kepemilikan manajerial, financial leverage dan beban pajak tangguhan terhadap manajemen laba pada perusahaan manufaktur yang terdaftar di bursa saham oleh : ziaul haq npm : 1801203010006 pembimbing : dr. yossi diantimala, s.e., m.si., ak., c.a. dr. lilis maryasih, s.e., m.si., ak., c.a. abstrak penelitian ini menguji pengaruh kompensasi bonus, kepemilikan manajerial, financial leverage dan beban pajak tangguhan terhadap manajemen laba. sampel penelitian adalah 80 perusahaan manufaktur dari 8 negara yang terdaftar di bursa saham pada periode tahun 2016-2020. teknik analisis data yang digunakan adalah regresi liner berganda. secara simultan, kompensasi bonus, kepemilikan manajerial, financial leverage dan beban pajak tangguhan berpengaruh positif signifikan terhadap manajemen laba. secara parsial, kompensasi bonus dan beban pajak tangguhan berpengaruh positif dan signifikan terhadap manajemen laba, sedangkan kepemilikan manajerial dan financial leverage berpengaruh negatif dan tidak signifikan terhadap manajemen laba. kata kunci: kompensasi bonus, kepemilikan manajerial, financial leverage, beban pajak tangguhan dan manajemen laba

THE INFLUENCE OF COMPENSATION BONUS, MANAGEMENT OWNERSHIP, FINANCIAL LEVERAGE AND DEFERRED TAX EXPENSES ON EARNINGS MANAGEMENT IN MANUFACTURING COMPANIES LISTED ON THE STOCK EXCHANGE By : Ziaul Haq NPM : 1801203010006 Supervisor : Dr. Yossi Diantimala, S.E., M.Si., Ak., C.A. Dr. Lilis Maryasih, S.E., M.Si., Ak., C.A. ABSTRACT This research aims to examines the effect of bonus compensation, managerial ownership, financial leverage and deferred tax expense on earnings management. The sample of the research is 80 manufacturing companies listed from 8 countries in the Stock Exchange for the period of 2016-2020. Multiple linear regression was apllied to analyze the data. The result of this research simultaneously shows that bonus compensation, managerial ownership, financial leverage and deferred tax expense have a significant positive effect on earnings management. Partially, bonus compensation and deferred tax expense have a positive and significant effect on earnings management, while managerial ownership and financial leverage have a negative and insignificant effect on earnings management. Keywords: bonus compensation, managerial ownership, financial leverage, deferred tax expense and earnings management