Pengaruh Kompensasi Bonus dan Dividen Payout Ratio Terhadap Praktik Perataan Laba
Studi pada Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023
DOI:
https://doi.org/10.56910/jvm.v9i3.359Keywords:
Bonus Compensation, Dividend Payout ratio, Income SmoothingAbstract
This study aims to examine the effect of bonus compensation variables and dividend payout ratios on income smoothing in banking companies listed on the Indonesia Stock Exchange in 2021-2023. This study is a quantitative study using data in the form of numbers. The research data was obtained from second parties or secondary data, namely data obtained from the financial statements of each sample company. The population in this study were banking sector companies in 2021-2023 with the sample selection technique used being the non-probability technique, namely the perposive sampling technique. This technique is a sample selection technique that is carried out by providing sample criteria that can be used as samples in the study. The criteria used in selecting the sample are that the company publishes financial reports during the study period, the company makes a profit during the study period, the company provides dividends to shareholders during the study period and the company presents financial reports in rupiah. In this study, there were 16 companies that met the predetermined sample criteria using the perposive sampling method, so that the final total sample for the three years of the study was 48 samples. The data analysis techniques used consist of descriptive statistical tests, multiple linear regression tests, normality tests, heteroscedasticity tests, and hypothesis tests consisting of partial t tests, simultaneous f tests and determination coefficient tests. The results obtained in this study are that partially the bonus compensation variable does not have a significant effect on income smoothing, the dividend payout ratio variable has a significant effect on income smoothing and simultaneously the bonus compensation variable and the dividend payout ratio variable have a significant effect on income smoothing. Both of these variables are able to influence income smoothing by 25.2% which is a large enough number to provide a simultaneous effect.
References
Adeliani, H. (2020). Pengaruh Return On Asset , Devidend Payout Ratio Dan Price Earning Ratio Terhadap Nilai Perusahaan. Jurnal Ikraith-Ekonomika, 5(74), 197–209.
Adyastuti, N. A., & Khafid, M. (2022). Pengaruh Ukuran Perusahaan, Leverage Dan Profitabilitas Terhadap Manajemen Laba Dengan Kompensasi Bonus Sebagai Variabel Moderating. Owner, 6(2), 2071–2084. Https://Doi.Org/10.33395/Owner.V6i2.830
Anggi Adeliana Dewi, M., & Suryanawa, I. (2019). Pengaruh Leverage, Bonus Plan, Ukuran Perusahaan, Dan Profitabilitas Pada Praktik Perataan Laba. E-Jurnal Akuntansi, 26(1), 58 - 84. Doi:10.24843/Eja.2019.V26.I01.P03
Anshori, Muslich & Sri Iswati. (2009). Metodologi Penelitian Kuantitatif. Surabaya : Airlangga University Press (Aup)
Ayunika, Ni & Yadnyana, I. (2018). Pengaruh Ukuran Perusahaan, Profitabilitasdan Financial Leverage Terhadap Praktik Perataan Laba Pada Perusahaan Manufaktur. E-Jurnal Akuntansi. 2402. 10.24843/Eja.2018.V25.I03.P29.
Chaidir, C. (2018). Pengaruh Struktur Modal, Profitabilitas, Dan Pertumbuhan Perusahaan Terhadap Nilai Perusahaan Pada Perusahaan Sub Sektor Transportasi Yang Tercacat Di Bursa Efek Indonesia Periode 2012-2014. Jimfe (Jurnal Ilmiah Manajemen Fakultas Ekonomi), 1(2), 1-21. Doi:Https://Doi.Org/10.34203/Jimfe.V1i2.557
Fitriani, Rohyana & Adawiyah, Rabihatun. (2018). Perkembangan Fisik Motorik Anak Usia Dini. Jurnal Golden Age. 2. 25. 10.29408/Goldenage.V2i01.742.
Friska Firnanti (2019). The Influence Of Dividend Policy And Income Tax On Income Smoothing. Accounting And Finance Review Journal Homepage: Www.Gatrenterprise.Com/Gatrjournals/Index.Html Acc. Fin. Review 4 (1) 15 – 20 (2019)
Gunawan, B., & Hardjunanto, A. (2020). Determinan Praktik Perataan Laba. Jurnal Akuntansi, 12(2), 178–186. Https://Doi.Org/10.28932/Jam.V12i2.2462
Haniftian & Dillak (2020), Pengaruh Profitabilitas, Cash Holding, Dan Nilai Perusahaan Terhadap Perataan Laba (Studi Kasus Pada Perusahaan Lq45 Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2018). Jurnal Akuntansi & Ekonomi Fe. Un Pgri Kediri Vol. 5 No. 1 Maret 2020
Hapsoro, D., & Falih, Z.N. (2020). The Effect Of Firm Size, Profitability, And Liquidity On The Firm Value Moderated By Carbon Emission Disclosure. Journal Of Accounting And Investment.
Inggit Pangesti Nirmanggi Dan Muhamad Muslih (2020). Jia (Jurnal Ilmiah Akuntansi) • Vol. 5, No. 1, Hal: 25-44
Kusmiyati & Hakim (2020), Pengaruh Ukuran Perusahaan, Profitabilitas, Cash Holding, Debt To Equity Ratio Dan Net Profit Margin Terhadap Perataan Laba (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2018). Profita: Komunikasi Ilmiah Akuntansi Dan Perpajakan Volume 13 Nomor 1
Moradi, M., Salehi, M. And Zamanirad, M. (2015), "Analysis Of Incentive Effects Of Managers’ Bonuses On Real Activities Manipulation Relevant To Future Operating Performance", Management Decision, Vol. 53 No. 2, Pp. 432-450. Https://Doi.Org/10.1108/Md-04-2014-0172
Ni Ketut Ratniati, A. A. (2023). ANALYSIS OF IFAS, EFAS STRATEGIES AND FEASIBILITY OF MANGOT CULTIVATION BUSINESS TO REDUCE HOUSEHOLD WASTE . Journal of Economic and Accounting Research (JPENSI) , 240.
Ni Luh Evayani, P. A. (2022). STRATEGI OPTIMALISASI PENERIMAAN PAJAK. Jurnal Forum Manajemen, 62.
Oktaviasari Et Al. (2018), Analisis Faktor-Faktor Yang Mempengaruhi Perataan Laba. Journal Of Applied Managerial Accounting. Vol. {4}, No. {2}, {2020}, {176-185}
Perbankan. (2024, Januari 12). Perbankan. Retrieved From Kamus Investasi: Https://Www.Bareksa.Com/Kamus/P/Perbankan
Rahmania, Maulinda & Suryani Lating, Ade & Aristantia, Selvia Eka. (2022). Pengaruh Kompensasi Bonus Dan Dividend Payout Ratio Terhadap Praktik Perataan Laba: (Studi Pada Sektor Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2019). Media Mahardhika. 20. 276-286. 10.29062/Mahardika.V20i2.395.
Rahmania, Maulinda Zulfa (2021) Pengaruh Kompensasi Bonus Dan Dividend Payout Ratio Terhadap Praktik Perataan Laba: Studi Pada Sektor Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2019. Undergraduate Thesis, Uin Sunan Ampel Surabaya.
Sardiawan (2020). Analisis Determinasi Praktik Perataan Laba.
Sigit Handoyo Dan Safri Fathurrizki (2018). Management Dysfunctional Behaviour Toward Financial Statements: Income Smoothing Practice In Indonesia’s Mining Industry Sector. Jurnal Keuangan Dan Perbankan, 22(3):429–442, 2018 Http://Jurnal.Unmer.Ac.Id/Index.Php/Jkdp
Suhartono & Hendraswari (2020), Analisis Determinan Perataan Laba: Pendekatan Indeks Eckel. Jurnal Akuntansi Dan Pajak, 21 (1), 2020, 152-163
(Ni Ketut Ratniati, 2023)
Ni Ketut Ratniati, A. A. (2023). ANALYSIS OF IFAS, EFAS STRATEGIES AND FEASIBILITY OF MANGOT CULTIVATION BUSINESS TO REDUCE HOUSEHOLD WASTE . Journal of Economic and Accounting Research (JPENSI) , 240.
Ni Luh Evayani, P. A. (2022). STRATEGI OPTIMALISASI PENERIMAAN PAJAK. Jurnal Forum Manajemen, 62.
perbankan. (2024, januari 12). perbankan. Retrieved from kamus investasi: https://www.bareksa.com/kamus/p/perbankan
Ni Luh Evayani, P. A. (2022). STRATEGI OPTIMALISASI PENERIMAAN PAJAK. Jurnal Forum Manajemen, 62.
