Pengaruh Executive Incentives terhadap Bankruptcy Risk melalui Earning Management sebagai Variabel Intervening pada Perusahaan yang Terdaftar dalam Saham Indeks Kompas 100 di Bursa Efek Indonesia

Shella Angelina, Devie Devie


Research that linking the affect of Executive Incentives (EI) and Earning Management (EM) showed
the impact of the company Bankruptcy Risk (BR). Among them were the researches of Bergstresser
and Philippon (2006) Jouber and Fakhfakh (2013), Yang, Lai and Tan (2008), Mahama (2015) Wei
Ting (2009). On the other hand, the provision of Executive Incentive (EI) would likely decrease the
value of Bankruptcy Risk (BR).
This study used a sample ranging from 2012 to 2014, of 32 companies using by control
variables of executive incentives, earnings management, and bankruptcy risk. The data processed by
using Smart PLS. This study was able to prove the existence of a positive relationship between
executive incentives and earning management, positive relationship between earning management
and bankruptcy risk, and negative association between executive incentives and bankruptcy risk.


Earning Management (EM) , Executive Incentives (EI) , Bankruptcy Risk (BR).


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