Proceedings of the 7th Regional Accounting Conference (KRA 2020)

Employee Stock Option Plan (ESOP) Effect on Earnings Management

Study on Companies Listed in Indonesia Stock Exchange 2015 - 2017

Authors
Betty Wulansari, Ridoni Fardeni Harahap, Satia Nur Maharani
Corresponding Author
Ridoni Fardeni Harahap
Available Online 19 April 2021.
DOI
https://doi.org/10.2991/aebmr.k.210416.033How to use a DOI?
Keywords
Employee Stock Option Plan, Earnings Management, Go Public Company
Abstract

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.

Copyright
© 2021, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the 7th Regional Accounting Conference (KRA 2020)
Series
Advances in Economics, Business and Management Research
Publication Date
19 April 2021
ISBN
978-94-6239-366-0
ISSN
2352-5428
DOI
https://doi.org/10.2991/aebmr.k.210416.033How to use a DOI?
Copyright
© 2021, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - Betty Wulansari
AU  - Ridoni Fardeni Harahap
AU  - Satia Nur Maharani
PY  - 2021
DA  - 2021/04/19
TI  - Employee Stock Option Plan (ESOP) Effect on Earnings Management
BT  - Proceedings of the 7th Regional Accounting Conference (KRA 2020)
PB  - Atlantis Press
SP  - 255
EP  - 263
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.210416.033
DO  - https://doi.org/10.2991/aebmr.k.210416.033
ID  - Wulansari2021
ER  -