Pengaruh Kualitas Tingkat Pengungkapan Laporan Keuangan, Kompensasi Bonus dan Pertumbuhan Laba Terhadap Manajemen Laba pada PT. Sanobar Gunajaya

Abstract

The purpose of this study was to determine the effect of the quality of the level of financial statement disclosure, bonus compensation, and earnings growth on earnings management at PT. Sanobar Gunajaya. This type of research is a quantitative asositative method. The population in this study were 40 employees of PT. Sanobar Gunajaya in Medan. The data source used in this study is primary data. Data collection techniques using questionnaire data distribution. Data analysis technique used in this research is multiple regression analysis with IBM SPSS version 21. The results showed that the variable that had a partially significant effect on earnings management was earnings growth with a t count of 4.034 greater than t table 2.034 which showed a positive direction and the significance is 0,000 <0.05. The smaller the company's profit growth, the smaller the possibility of earnings management practices carried out in the company. The variable quality level of financial statement disclosure and bonus compensation has no effect and is not partially significant on earnings management practices. This can be seen from t count 1,637 and -0,970 which is smaller than t table 2,034 with a significance greater than 0.05. And together with the variable quality level of financial statement disclosure, bonus compensation, and earnings growth significantly influence earnings management.