Pengaruh Bonus Plan, Debt To Equity Ratio, Dan Political Cost Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Manufaktur Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode 2012-2016)

Abstract

This study aims to find out how the partial and simultaneous impact of bonus plan, debt to equity ratio, and political cost to earnings management in food and beverage manufacturing companies listed in Indonesia Stock Exchange period 2012-2016. Factors tested in this research are bonus plan, debt to equity ratio, and political cost as independent variable. While earnings management as a dependent variable.Research method used in this research is descriptive research method and verifikatif. The population in this research is food and beverage manufacturing companies listed in Indonesia Stock Exchange period 2012-2016 which amounted to 17 companies. While the technique of determining the sample used in this study is non probability sampling with purposive sampling method, so the number of samples in this study amounted to 15 companies. While the data analysis used in this study is multiple linear regression analysis at significance level of 5%. The program used in analyzing data using SPSS 23.00. The results showed that partially bonus plan, debt to equity ratio, and political cost have significant effect to earnings management. While simultaneous bonus plan, debt to equity ratio, and political cost have significant effect to earnings management. In addition, the results of the study also showed that the magnitude of the effect of bonus plan, debt to equity ratio, and political cost in contributing influence on the earnings management of 53.5%.