Research Article
The Effect Of Leverage And Earning Per Share On Earning Management (A Study Of Companies Listed In Indonesia Stock Exchange)
@INPROCEEDINGS{10.4108/eai.18-7-2019.2288646, author={Trie Nadilla and Almira Keumala Ulfah and Husna Hayati and Shelly Midesia and Desy Puspita}, title={The Effect Of Leverage And Earning Per Share On Earning Management (A Study Of Companies Listed In Indonesia Stock Exchange)}, proceedings={Proceedings of The 2nd International Conference On Advance And Scientific Innovation, ICASI 2019, 18 July, Banda Aceh, Indonesia}, publisher={EAI}, proceedings_a={ICASI}, year={2019}, month={11}, keywords={leverage earning per share earning management lq 45 idx}, doi={10.4108/eai.18-7-2019.2288646} }- Trie Nadilla
Almira Keumala Ulfah
Husna Hayati
Shelly Midesia
Desy Puspita
Year: 2019
The Effect Of Leverage And Earning Per Share On Earning Management (A Study Of Companies Listed In Indonesia Stock Exchange)
ICASI
EAI
DOI: 10.4108/eai.18-7-2019.2288646
Abstract
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.
