Manajemen Laba Pada Perusahaan Perbankan: Perubahan Struktur Direksi, Bonus Dewan Direksi, Kebijakan Dividen, dan Perubahan Utang Perusahaan

Article Sidebar

pdf
Published: 2024-03-26
DOI: https://doi.org/10.52421/fintax.v4i1.439
Keywords:
Bonus Direksi, Kebijakan Dividen, Manajemen Laba, Peningkatan Utang, Perubahan Struktur Direksi, Subsektor Perbankan

Main Article Content

Made Dwi Cahaya Permana
Politeknik Keuangan Negara STAN
Dadi Heryana
Amrie Firmansyah

Abstract

This research aims to determine the effect of changes in the board of directors' structure, board of directors' bonuses, dividend policy, and increase in company debt on earnings management. This research uses a purposive sampling method. The data type used is panel data for 2020-2022 in the form of banking sector company data obtained from the Indonesia Stock Exchange with a total of 137 data. The research uses quantitative research methods with multiple linear regression models. This research indicates that changes in directors and directors' bonuses have no effect on earnings management, while dividend policy has a negative effect on earnings management, and changes in debt have a positive effect on earnings management

Article Details

Issue
Vol. 4 No. 1 (2024): Journal of Financial and Tax
Section
Articles

Authors who publish in Journal of Financial and Tax agree to the following terms:

  • Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
  • Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
  • Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.(See The Effect of Open Access)

All rights reserved. This is an open-access article distributed under the terms of the Creative Commons Attribution-ShareAlike 4.0 International License
Licensed under Creative Commons License a Creative Commons Attribution 4.0 International License