| NIM | C1I016014 |
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| Namamhs | MAUREEN MAUDIA |
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| Judul Artikel | Factors That Influencing Creative Accounting Practices At Manufacturing Company That Listed On Indonesia Stock Exchange |
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| Abstrak (Bhs. Indonesia) | Terdapat celah pada kebijakan dan regulasi. Kegiatan pemanfaatan celah pada regulasi dan kebijakan akuntansi disebut creative accounting. Maka, penelitian ini bertujuan untuk menginvestigasi apakah kompensasi bonus, leverage, dan profitabilitas merupakan faktor yang dapat memengaruhi creative accounting. Populasi yang digunakan sebagai objek dari penelitian yaitu 162 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada 2017-2019. Penentuan sampel dilakukan dengan menggunakan metode purposive sampling. Selanjutnya, diperoleh sampel sebanyak 32 perusahaan manufaktur. Penelitian ini menggunakan 3 periode observasi, maka diperoleh 96 data sampel. Penelitian ini menggunakan regresi data panel dengan program EViews. Hasil penelitian menunjukkan bahwa semakin tinggi kompensasi bonus diikuti dengan semakin tinggi creative accounting. Semakin tinggi leverage diikuti dengan semakin tinggi creative accounting. Semakin tinggi profitabilitas diikuti dengan semakin tinggi creative accounting. |
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| Abtrak (Bhs. Inggris) | There is a loophole in regulation and policies. The act of optimizing the loophole in accounting regulation and policies is called as creative accounting. Therefore, this research aims to investigate whether the bonus compensation, leverage, and profitability are factors that influencing creative accounting. The population taken as objects of observation are 162 manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. Sample selection is done by using the purposive sampling method. This research obtained a sample of 32 manufacturing companies listed on the Indonesia Stock Exchange. This research uses three periods, so there are 96 sample data. This research is used panel data regression with EViews program. The results showed that the higher bonus compensation is followed by higher creative accounting. The higher leverage is followed by higher creative accounting. The higher profitability is followed by the higher creative accounting. |
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| Kata kunci | Bonus Compensation, Leverage, Profitability, Creative Accounting |
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| Pembimbing 1 | Dr. Puji Lestari S.E., M.Si., Ak., CA |
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| Pembimbing 2 | Dr. Laeli Budiarti M.Si. Ak., CA |
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| Pembimbing 3 | |
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| Tahun | 2020 |
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| Jumlah Halaman | 20 |
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| Tgl. Entri | 2020-10-12 09:55:01.464658 |
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