Pengaruh bonus plan dan loan loss provision terhadap perataan laba: studi empiris pada perusahaan sektor perbankan yang terdaftar di BEI tahun 2014-2019

Vikkatrisakti, Indry and Rahmi, Asri Noer (2021) Pengaruh bonus plan dan loan loss provision terhadap perataan laba: studi empiris pada perusahaan sektor perbankan yang terdaftar di BEI tahun 2014-2019. Jurnal Keuangan dan Perbankan, 17 (2). pp. 111-124. ISSN 2579-485X

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Abstract

The purpose of this research is to determine the effect of Bonus Plan and Loan Loss Provision on Income Smoothing. The object of this research is banks listed on the Indonesia Stock Exchange inthe period 2014-2019. This study uses a purposive sampling method, so that 30 banks samples were obtained with 170 observations. The analysis technique used in this research is binary logistic regression analysis. The hypothesis in this study based on previous research and various other supporting theories. The dependent variable is Income Smoothing. The independent variable are Bonus Plan and Loan Loss Provision. The control variable are Leverage, Profitability, and Company Growth. The result showed thatBonus Plan and Loan Loss Provision had positive effect on Income Smoothing.

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