THE EFFECT OF POWER EARNING ON PROFIT MANAGEMENT WITH BONUS COMPENSATION AS A MODERATING VARIABLE

  • Fritzianus jemi jampar Jemi Jampar Universitas sarjanawiyata
  • Teguh Erawati Universitas Sarjanawiyata Tamansiswa

Abstract

ABSTRACT


This study aims to examine the effect of Earning Power on   Profit  Management with Bonus Compensation as a Moderating Variable. The sample used in this study is a manufacturing company listed on the Indonesia Stock Exchange (IDX) during 2014-2017, based on the purposive sampling method obtained by 53 companies. Independent variable earnings power is proxied by net profit margin, dependent variable earnings management is measured by discretionary accruals and bonus compensation moderating variables are measured by dummy variables. The data in this study were processed using the SPSS method with multiple linear regression methods and simple linear regression. The results showed that earning power has a positive effect on earnings management and bonus compensation reinforces the effect of earnings power on earnings management.

Published
2019-01-28
How to Cite
JAMPAR, Fritzianus jemi jampar Jemi; ERAWATI, Teguh. THE EFFECT OF POWER EARNING ON PROFIT MANAGEMENT WITH BONUS COMPENSATION AS A MODERATING VARIABLE. Jurnal Akuntansi Pajak Dewantara, [S.l.], v. 1, n. 1, p. 689 - 702, jan. 2019. Available at: <http://jurnalfe.ustjogja.ac.id/index.php/jap/article/view/941>. Date accessed: 20 feb. 2019.