International Journal of Commerce and Management Research

International Journal of Commerce and Management Research


International Journal of Commerce and Management Research
International Journal of Commerce and Management Research
Vol. 8, Issue 3 (2022)

The effect of bonus plan, audit committee and leverage on earning management


Mashud Mashud, Darmawati Darmawati, Amiruddin Junus

This study aims to determine how the effect of bonus plans, audit committees and leverage on earnings management in basic and chemical industry subsector manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The factors tested in this study are the bonus plan, audit committee and leverage as independent variables, while earnings management as the dependent variable. This research design uses causality research design, the type of data used in this study is quantitative data, the source of data used in this study is secondary data. The population in this study were all companies in the basic and chemical industrial sector manufacturing companies listed on the Indonesia Stock Exchange for the 2017 – 2019 period, totaling 50 companies. Sampling technique using purposive sampling. The sample in this study were 22 companies. The results of the study stated that there was an effect of the bonus plan on earnings management. Meanwhile, the audit committee has no effect on earnings management. Likewise, leverage has no effect on earnings management.
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How to cite this article:
Mashud Mashud, Darmawati Darmawati, Amiruddin Junus. The effect of bonus plan, audit committee and leverage on earning management. International Journal of Commerce and Management Research, Volume 8, Issue 3, 2022, Pages 19-23
International Journal of Commerce and Management Research International Journal of Commerce and Management Research