Pengaruh employee stock option plan (ESOP) terhadap earnings management (studi pada perusahaan yang listed di bursa efek indonesia periode 2015 – 2017)

Betty Wulansari (Universitas Negeri Malang)
Satia Nur Maharani (Universitas Negeri Malang)

Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP)
Vol. 1 No. 4 (2021)

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.