PENGUNGKAPAN SOSIAL, DIVERSIFIKASI PERUSAHAAN DAN KOMPENSASI BONUS TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2017

ABSTRACT This study aims to determine the influence of social disclosure, company diversification and bonus compensation on earnings management, namely in manufacturing companies. The data used in this study is secondary which can be obtained in the form of documentation taken from www.idx.com in the form of manufacturing companies from 2015-2017 listing on the Indonesian stock exchange. The population taken in this study is a manufacturing company listed on the Indonesia Stock Exchange. The sampling technique was conducted using purposive sampling method, and obtained a sample of 35 companies each year. The results obtained by using multiple linear regression test Y = -1,065 - 1,531 X1 + 0,254 X2 - 0,344 X3 , and the test from this study using f test, R2 test and t test. The results of this study indicate that partially the Social Disclosure and Bonus Compensation have a negative and significant effect on Earning Management, while Company Diversification has a positive and significant effect on Earning Management. Keywords: Social Disclosure, Corporate Diversification, Compensation Bonuses and Earnings Management