THE INFLUENCE OF EXECUTIVE HORIZON AND MANAGEMENT COMPENSATION ON REAL PROFIT MANAGEMENT IN GO PUBLIC MANUFACTURING COMPANIES IN INDONESIA

Title: THE INFLUENCE OF EXECUTIVE HORIZON AND MANAGEMENT COMPENSATION ON REAL PROFIT MANAGEMENT IN GO PUBLIC MANUFACTURING COMPANIES IN INDONESIA

Author: DEVINTA AJENG PITALOKA

Affiliations : Masters Program in Accounting, Faculty of Economics and Business, Universitas Airlangga , Surabaya, Indonesia

Publisher: Universitas Airlangga

Abstract

Real profit management can be minimized by the existence of good governance, which is a process and structure used by company organs. This research aims to examine the influence of executive horizon and management compensation on real earnings management. These two components of internal governance can influence the company's real earnings management. This research uses quantitative methods and uses multiple regression techniques. This research sample used 192 publicly traded manufacturing sector companies listed on the IDX in the 2016-2017 period. The research results found that executive horizon had an effect on real earnings management, while management compensation had no effect on real earnings management.

Keywords: Executive Horizon, Management Compensation, Real Profit Management

Sources: http://repository.unair.ac.id/87340/