Pengaruh Skema Bonus Direksi terhadap Aktivitas Manajemen Laba (Studi Empiris pada BUMN Periode 2003-2006)

Neneng Suryatiningsih
Sylvia Veronica Siregar

Abstract

Bonus scheme for board of directors of state-owned enterprises use components related to earnings number as basis to compute bonus. Hence, this scheme could motivate management to engage in earnings management activity to maximize their bonus. The purpose of this research is to investigate the effect of director’s bonus scheme in state-owned enterprises on earnings management. Our samples consist of 326 firm-years state-owned enterprises during year 2003-2006. Our results show that overall there is positive and significant effect of bonus scheme on earnings management. This result indicates that directors engage in earnings management activity to increase their bonus.

Keywords: bonus, earnings management, state-owned enterprises

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