| Autor: |
Trie Nadilla, Almira Keumala Ulfah, Husna Hayati, Shelly Midesia, Desy Puspita |
| Rok vydání: |
2019 |
| Předmět: |
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| Zdroj: |
Proceedings of the Proceedings of The 2nd International Conference On Advance And Scientific Innovation, ICASI 2019, 18 July, Banda Aceh, Indonesia. |
| DOI: |
10.4108/eai.18-7-2019.2288646 |
| Popis: |
This study investigates the relationship between leverages, earning per share (EPS) and earning management. Using discretionary accrual as a proxy for earning management. For measuring Accrual Earning Management (AEM), revenue discretionary model and revenue model (model stubben) are used in the study. The sampling technique used purposive sampling and a regression method for panel data, namely fixed effect based on the Hausman test result. Panel data regression models are applied for the period from 2016-2018 on a sample size of 31 companies listed on Indonesia stock exchange, taking LQ 45 index as a benchmark. The data analysis testing employed Eviews (Econometric View). The result showed leverage affect on the earning management negatively and earning per share (EPS) affect on the earning management positively. |
| Databáze: |
OpenAIRE |
| Externí odkaz: |
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