ANALISIS PENGARUH KEMAMPUAN MANAJERIAL, BONUS COMPENSATION, GENDER DAN MODAL INTELEKTUAL TERHADAP KUALITAS AKRUAL

Abstrak

This research examines the effect of managerial ability, bonus compensation, executive gender, intellectual capital on the accrual quality of non-financial sector companies listed on the Indonesia Stock Exchange. Data analysis methods used in this study are multiple linear regression statistics and logistic statistics. The study was conducted using 106 companies from the non-financial sector which were listed on the IDX for 2011.The results showed that compensation bonuses had a negative effect on the quality of accruals. Whereas Intellectual Capital has a positive influence on the quality of accruals.