Pengaruh Skema Bonus Direksi terhadap
Aktivitas Manajemen Laba
(Studi Empiris pada Badan Usaha Milik Negara)
Periode Tahun 2003 - 2006
(Studi Empiris pada Badan Usaha Milik Negara)
Periode Tahun 2003 - 2006
Neneng Suryatiningsih
Sylvia Veronica Siregar
Abstract
Bonus scheme for board of directors of state-owned
enterprises use components related to earnings number as basis to compute
bonus. Hence, this scheme could motivate management to engage in earnings
management activity to maximize their bonus.
The purpose of this research is to investigate the effect of
director’s bonus scheme in state-owned enterprises on earnings management. Our
samples consist of 326 firm-years state-owned enterprises during year
2003-2006.
Our results show that overall there
is positive and significant effect of bonus scheme on earnings management. This
result indicates that directors engage in earnings management activity to
increase their bonus.
Keywords: bonus, earnings management, state-owned
enterprises
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