PENGARUH PENILAIAN INDIKATOR BONUS TAHUNAN TERHADAP MANAJEMEN LABA PADA KANTOR CABANG PT PELABUHAN INDONESIA III (PERSERO)
Daftar Isi:
- Agency theory said if the principal or Board of Directors and agent or General Manager have different interests, will raise a conflicts called agency conflict. Separation of functions between the owners and management have a negative impact, for example the General Manager Branch will have flexibility to maximize the return in terms of getting a big bonus. This condition occurs due to information asymmetry between the Board of Directors and General Manager of the Branch performance. It interesting to study the actions of General Manager in maximizing the bonus. This study examined the effect of revenue, expenses, profit and loss, accounts receivable turnover, and employee productivity to earnings management. For five indicators such as revenue, expenses, profit and loss, accounts receivable turnover, and employee productivity as independent variables and earnings management as the dependent variable. The results of tests on 144 samples of PT Pelindo III Branch during the period 2007 2010 indicate that revenue, expenses, profit and loss, and employee productivity have a significant effect on earnings management. While the accounts receivable turnover has no significant effect on earnings management.