This study aims to determine the effect of ESOP on earnings management. The populations of this study were all companies listed on the Indonesia Stock Exchange for the period 2015-2017. The sample was determined by purposive sampling technique and obtained 30 company's annual reports as the sample. The data collection method used a secondary data documentation technique that was obtained from the website. Data analysis was performed by using panel data regression analysis. The results showed that the ESOP had no effect on Earnings Management.
This Study aimed to determine the effect of ESOP on Earnings Management. The populations of this study were all companies listed on the Indonesia Stock Exchange for the period 2015-2017. The sample was determined by purposive sampling technique and obtained 30 company’s annual reports as the sample. The data collection method used secondary data documentation techniques that was obtained from the website www.idx.co.id. Data analysis was performed using panel data regression analysis. The results showed that the ESOP had no effect on Earnings Management.
Penelitian ini bertujuan untuk mengetahui pengaruh ESOP terhadap Earnings Management. Populasi penelitian ini seluruh perusahaan yang terdaftar di Bursa Efek Indonesia periode 2015-2017. Sampel ditentukan dengan teknik purposive sampling dan diperoleh sampel 30 laporan tahunan perusahaan. Teknik pengumpulan data menggunakan teknik dokumentasi data sekunder yang diperoleh dari website www.idx.co.id. Analisis data menggunakan analisis regresi data panel. Hasil penelitian menunjukkan ESOP tidak berpengaruh terhadap Earnings Management.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.