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SEMINAR AKUNTANSI KEU

ANGAN
REVIEW ARTIKEL
“Getting Compensation Right – the
Choice of Performance Measures in
CEO Bonus Contracts and Earnings
Management”
Research Gap
Adanya perubahan peraturan di
Isu dan Fenomena
Inggris yang dimulai dengan
Berfokus pada insentif jangka adanya Laporan Cadbury,
pendek yang diiberikan kepada sehingga tatta kelola perusahaan
eksekutif melalui kontrak Code memasukkan matrik non-
kompensasi, dimana menyebabkan keuangan untuk manfaat jangka
efek buruk pada kinerja panjang.
perusahaan
LATAR
BELAKANG
Keuanggulan dan Kontribusi
Pokok Masalah Penelitian ini memberikan
Penelitian ini membahas tentang kontribusi pada literature
bagaimana pengukuran kinerja kompensasi eksekutif yang
alternative pada kontrak bonus menyoroti pada efek insentif
CEO ukuran kinerja dan pada literatur
manajemen laba.
Kajian Teori & Hipotesis

Asosiasi Manajamen Laba dengan Ukuran Kinerja

Untuk mengurangi manajemen laba sebaiknya


perusahaan menggunakan ukuran kinerja finansial
dan non-finansial dalam kontrak bonus. Alasan
penting mengapa NFPM menyediakan insentif H1 :
terbatas untuk manajemen laba adalah bahwa Akan terjadi penurunan laba, peningkatan
mereka adalah indikator utama kinerja keuangan penghasilan manajemen oleh manajer
(Amir & Lev, 1996; Banker et al., 2000). apabila performa dilakukan dengan langkah
Keuntungan lain menggunakan NFPM adalah non keuangan atau bonus kontrak jangka
bahwa mereka lebih sulit untuk dimanipulasi panjang dibandingkan saat performa diukur
(Brazel et al. 2009) berdasarkan keuangan atau jangka pendek

H2 :
Akan terjadi penurunan laba, peningkatan
penghasilan manajemen ketika sama atau
lebih banyak bobot ditempatkan pada
ukuran kinerja non-keuangan dalam
kontrak bonus
Metode Riset

Desain Penelitian Lokasi


Perusahaan Indeks
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