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

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Alek Junianto, Daddi Hariyudha Pratama, Silviana


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.

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