Email this article Total Kompensasi Eksekutif dan Manajemen Laba Riil (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bei Tahun 2010-2013)
Abstract
This study uses the amount of executive compensation and stock option compensation amount as a proxy of total executive compensation and the model developed by Roychowdhury (2006) to calculate the real earnings management proxied through abnormal cash flow operations (Abn_CFO), abnormal discretionary expenses (Abn_DISEXP) and abnormal production costs (Abn_PROD). This study uses the companies listed in Indonesia Stock Exchange during the years 2010-2013 as the sample. The results showed that the amount of executive compensation and stock option compensation amount significant effect on real earnings management proxied by abnormal cash flow operations (Abn_CFO), abnormal discretionary expenses (Abn_DISEXP), and abnormal production costs (Abn_PROD).
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DOI: http://dx.doi.org/10.20961/jab.v15i1.173
Jurnal Akuntansi dan Bisnis (JAB)
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