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The Effect of Bonus Compensation and Leverage on Earnings Management with Financial Performance as Intervening Variable

Accounting Analysis Journal · Vol. 7 No. 1 (2018) · hlm. 52–60

DOI
10.15294/aaj.v7i1.18490
ISSN
2502-6216, 2252-6765
Terbit
2018-08-25
Penerbit
Universitas Negeri Semarang
Bahasa
eng

Abstrak

The purpose of this study was to analyze the effect of bonus compensation, and leverage to earnings management and financial performance as an intervening variable in the manufacturing companies listed in Indonesia Stock Exchange (BEI) in 2014-2015. This study using method purposive sampling with 102 unit analysis of a population of 150 manufacturing companies. While the sample in this research there are 51 manufacturing companies. The analysis technique used in this research that Path Analysis. The analytical tool used was SPSS 21. The results showed that the bonus compensation significantly negative effect on earnings management. Leverage has no effect on earnings management and financial performance. Financial performance significantly has a positive effect on earnings management. Bonus compensation significantly has a positive effect on financial performance. The conclusions from the results of this study showed that the variable of financial performance positively and significantly is able to mediate the relationship between compensation bonuses to earnings management. However, the financial performance variables cannot mediate the relationship between leverage to earnings management.

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  • State University of Semarang
  • Universitas Media Nusantara Citra
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Agus WahyudinAfiliasi tidak diketahui3
Indah AnisykurlillahAfiliasi tidak diketahui2
Linda AgustinaAfiliasi tidak diketahui2
Rusdarti RusdartiAfiliasi tidak diketahui2
Joko WidodoAfiliasi tidak diketahui2
Achmad SlametAfiliasi tidak diketahui2
Arief YuliantoUniversitas Media Nusantara Citra2
Amin PujiatiAfiliasi tidak diketahui2
Zaenuri ZaenuriState University of Semarang1
Fathur RokhmanState University of Semarang1
Arief RohmanAfiliasi tidak diketahui1
Ellianawati EllianawatiState University of Semarang1
Decky AvriliandaState University of Semarang1
Faricha Putri Alif ViaAfiliasi tidak diketahui1
Noviana Bekti LestariAfiliasi tidak diketahui1
Niswatun HasanahAfiliasi tidak diketahui1
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Rida AndriyaniAfiliasi tidak diketahui1
Eloking Surya Sekar MahardikaAfiliasi tidak diketahui1
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Fita Kartika BuanaAfiliasi tidak diketahui1
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Hidayatul KhasanahAfiliasi tidak diketahui1
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Devi SoniaAfiliasi tidak diketahui1
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Siska Puji LestariAfiliasi tidak diketahui1
Ayu SuryaniAfiliasi tidak diketahui1
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Sumber metadata: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/aaj/oai, pertama di-harvest 5 Nov 2026, terakhir terlihat 5 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en-US">The Effect of Bonus Compensation and Leverage  on Earnings Management with Financial Performance as Intervening Variable</dc:title>
	<dc:creator>Prihastomo, Eka Deny</dc:creator>
	<dc:creator>Khafid, Muhammad</dc:creator>
	<dc:description xml:lang="en-US">The purpose of this study was to analyze the effect of bonus compensation, and leverage to earnings management and financial performance as an intervening variable in the manufacturing companies listed in Indonesia Stock Exchange (BEI) in 2014-2015. This study using method purposive sampling with 102 unit analysis of a population of 150 manufacturing companies. While the sample in this research there are 51 manufacturing companies. The analysis technique used in this research that Path Analysis. The analytical tool used was SPSS 21. The results showed that the bonus compensation significantly negative effect on earnings management. Leverage has no effect on earnings management and financial performance. Financial performance significantly has a positive effect on earnings management. Bonus compensation significantly has a positive effect on financial performance. The conclusions from the results of this study showed that the variable of financial performance positively and significantly is able to mediate the relationship between compensation bonuses to earnings management. However, the financial performance variables cannot mediate the relationship between leverage to earnings management.</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2018-08-25</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/sju/aaj/article/view/18490</dc:identifier>
	<dc:identifier>10.15294/aaj.v7i1.18490</dc:identifier>
	<dc:source xml:lang="en-US">Accounting Analysis Journal; Vol 7 No 1 (2018): March 2018; 52-60</dc:source>
	<dc:source>2502-6216</dc:source>
	<dc:source>2252-6765</dc:source>
	<dc:source>10.15294/aaj.v7i1</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/sju/aaj/article/view/18490/11203</dc:relation>
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