Jurnal Strategi Akuntansi
Vol 2, No 1 (2010): JURNAL STRATEGI AKUNTANSI

PENGARUH MANAJEMEN LABA, UKURAN PERUSAHAAN, KINERJA PERUSAHAAN, CORPORATE COMPLEXITY, DAN CEO HOLDINGS TERHADAP SKEMA BONUS

Fanani, Zaenal (Universitas Airlangga)
Mikail, dan Ahmad (Universitas Airlangga)



Article Info

Publish Date
18 Feb 2012

Abstract

This research was aimed to examine and to obtain empirical evidence on earnings management, firm size, company performance, corporate complexity, CEO holdings toward bonus schemes. Sample of this research were chosen by using purposive sampling of 129 manufacturing business listed in the Indonesia Stock Exchange (BEI), in the year 2007. Results show that company performance have significant effect on bonus schemes, but earnings management, firm size, company performance, corporate complexity and CEO holdings don't have significant effect on bonus schemes. Keywords: Earnings Management, Firm Size, Company Performance, Corporate Complexity, CEO Holdings, Bonus Schemes

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