Pengaruh Kompensasi Eksekutif terhadap Praktik Manajemen Laba ( Studi Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2010 )

Abstract

This study is aimed to investigate the influence of executive compensation on profit management practice held in manufacture company registere in BEI in 2010. Research sample is of 70 manufacture companies. Independent variable used is executive compensation calculated based on ln total compensation amount including salary, bonus and benefits to executive parties. Dependent variable used is profit management measured using discretionary accrual. Company size and leverage are the control variable. Company sizes are measured using total asset natural logarythm while leverage is based on ratio between total duties on total asset. Hypothetc test uses multilinear regression and showing the result that executive compensation is not influencing on profit management practice, but there is indication on executive compensation negatively influencing on profit management practice. While company sizes found to have negative significant influence on profit management practice, and in contrast, leverage has no influence on profit management practice.