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All Journal Wahana Riset Akuntansi
Nadia Mukhtar
Program Studi Akuntansi Fakultas Ekonomi Universitas Negeri Padang
Economics, Econometrics & Finance

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Pengaruh Earning Power, Kecakapan Manajerial, Dan Employess Stock Ownership Program Terhadap Manajemen Laba Riil: Studi Empiris pada Perusahaan Manufaktur yang terdaftar di BEI tahun 2010-2014 Nadia Mukhtar; Salma Taqwa
Wahana Riset Akuntansi Vol 4, No 2 (2016)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1023.858 KB) | DOI: 10.24036/wra.v4i2.7227

Abstract

This reseach is examine the effect of  earning power, managerial  ability, and employee stock ownership program on the real earnings management. Sampled used in this reseach are manufacturing companies listed in Indonesia Stock Exchange (IDX) period of 2010-2014. The method of analysis is using multiple regression model. The results indicate that: (1) earning power has a positive effect on real earnings management based on abnormal cash flow operating and abnormal discretionary expense but has no effect on real earnings management based on abnormal production expense. (2) managerial ability has negative effect and not significant on real earnings management based on abnormal cash flow operating, abnormal production expense and abnormal discretionery expense. (3) employee stock ownership program has no effect on  real earnings management based on abnormal cash flow operating, abnormal production expense, and abnormal discretioneryexpense.Keywords : Earning Power, Managerial Ability, Employee Stock Ownership Program, Real Earnings Management
Co-Authors Salma Taqwa