Pengaruh Market Competition Intensities terhadap Earning Persistence melalui Earning Management sebagai variabel intervening di Indonesia pada perusahaan yang terdaftar di LQ 45 dalam Bursa Efek Indonesia (BEI)

Priskilla Dian Marlianti (Universitas Kristen Petra)
Devie Devie Devie (Universitas Kristen Petra)

Business Accounting Review
Vol 5, No 2 (2017): Business Accounting Review

This study aimed to examine the influence of market competition intensities to earning persistence through earning management as an intervening variable. Market competition intensities measured by usingHHI index, earning management measured by using discretionary accruals, and earning persistence measured by using ROE. This study was conducted on miscellaneous industry firms in Indonesia in the period of 2012 to 2015 with a total sample of 45 firm years.The results of this research indicated a positive and significant relationship of Market Competition Intensities to Earning Persistence, Market Competition Intensities to Earning Management, Earning Management to Earning Persistence.