The Structure of Ownership and Bonus Compensation Its Effect on Earnings Management in Insurance Companies on Registered the Indonesia Stock Exchange in 2015-2019

Alek Junianto, Daddi Hariyudha Pratama,  Silviana

doi:10.17762/pae.v58i3.2770

PDF

Published: Feb 20, 2021

DOI: https://doi.org/10.17762/pae.v58i3.2770

Alek Junianto, Daddi Hariyudha Pratama, Silviana

Abstract

This research is aimed to determine the effect of the structure ownership and bonus compensation both simultaneously and partially on earnings management in insurance sector issuers on the Indonesia Stock Exchange (BEI) 2015-2019. The type of research used is verification research or hypothesis testing research. By using the census method and unbalanced panel data obtained 68 observation companies that meet the population criteria. The type of data used is secondary data obtained from the capital market reference center on the Indonesia Stock Exchange. Multiple regression analysis model is used to test the hypothesis. The results of this study indicate that (1) ownership structure has a negative effect on earnings management. (2) bonus compensation has a negative effect on earnings management, and (3) managerial ownership structure and bonus compensation simultaneously have an effect on earnings management.

Issue

Vol. 58 No. 3 (2021): Volume 58 No. 3 (2021)

Section

Articles

This work is licensed under a Creative Commons Attribution 4.0 International License.

Abstracts

Show All Issues >

Important Links

Home

Aims and Scope

Call for Papers

Instructions for Authors

Paper Topics

Editorial Board

Ethics & Policies

Publication Ethics and Publication Malpractice Statement

0.2

2019CiteScore

10th percentile

Current Issue

Information

Announcements

Urgent Regarding ISSN Update

Announcement Date: April 20, 2021

Dear Authors and Researchers,
We would like to inform you that the U.S. ISSN Center at the Library of Congress has confirmed that the correct ISSN number of the Journal Psychology and Education is ISSN 1553-6939. This ISSN is to be used instead of ISSN 0033-3077 which is the ISSN that belongs to the former title, “Psychology.” Each time a journal undergoes a major change of title a new ISSN is assigned. Psychology and Education also has been assigned a Linking ISSN (ISSN-L). The ISSN-L is available for use when there is a need to identify and link to a continuing resource without regard to format, for example in services such as OpenURL, library catalogues, search engines or knowledge bases. The next issue of Psychology and Education will be published with ISSN 1553-6969. But the previous ISSN will be also available in the ISSN Portal to retrieve the record for Psychology because it remains the identifier for the former title Psychology and the articles published under that title.

Imp. Notice

Announcement Date: January 11, 2021

Note: Dear Authors and researchers, We found that some of the organizations or individuals are giving fake acceptance letters on behalf of the journal "PSYCHOLOGY AND EDUCATION" and they are illegally using the logo and signature of the editor. We suggest you to alert from such agents or organizations. We are not responsible for any acceptances provided by any agents regarding journal. Also journal will not take any responsibility for payments made to any such acceptances to third parties, agents or conferences.

Call for Reviewers

Announcement Date: December 23, 2020

Call for Editorial Member/ Reviewers Submitting your Application
If you would like to apply for the position of an Editorial Board Member on the journal, please contact the Editor including your CV and a brief covering letter detailing why you are a suitable candidate, to editor@psychologyandeducation.net. Your cover letter should be no longer than one page and should cover where you believe the research field is going (and the journal's place within it), as well as details of any previous relevant journal editorial and peer review management experience.

Article Sidebar

Main Article Content

Abstract

Article Details