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PENGARUH DEWAN DIREKSI ASING TERHADAP MANAJEMEN LABA DENGAN KOMPENSASI BONUS SEBAGAI VARIABEL MODERASI
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Institusion
Universitas Katolik Musi Charitas
Author
Putri, Febriani
Subject
H Social Sciences (General) 
Datestamp
2022-06-29 04:29:23 
Abstract :
ABSTRACT This study aims to determine whether bonus compensation moderates the influence of foreign directors on earnings management. The population used in this study is a company listed on the Indonesia Stock Exchange (BEI) in 2017. The selection of samples using purposive sampling method with the number of samples is 272 companies. The data analysis technique used is two-way anova test to know whether there is interaction between foreign board of directors with bonus compensation to earnings management. The results show that there is no interaction between foreign board of directors with bonus compensation to earnings management. Keyword: earnings management, foreign board of directors, bonus ..compensation, two-way anova 
Institution Info

Universitas Katolik Musi Charitas