Farichah, Farichah (2017) Management Compensation and Auditor Reputation on Earnings Management and on Share Returns. Comparative Study on Consumer Protection in Indonesia through Mechanism of Product Liability Insurance, XX (3A). pp. 196-208. ISSN 11082976

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Abstract

The purpose of this research is to test whether management compensation and auditor reputation motivate management perform earnings management, its effect on companies stock return. This research use companies size, sales growth and financial leverage as control variables. The research hypotheses were tested using ordinary least square regression. The sample of this research are companies listed in the Indonesia Stock Exchange from year 2011 to 2015. The amount of samples that fulfill the criterion are 134 companies. This research take 54 companies as other samples for process of comparing with criterion that the companies were equal size firm and same industries. The theory that based this research is agency theory and signaling theory. The independent variable of earnings management is proxied by accrual discretionary and calculated by Modified Jones Model. This research reveal indeed the management compensation and auditor reputation motivate companies management performed earnings management, and influence negatively toward earnings management. Furthermore, earnings management influence negatively toward companies stocks return. Keywords: auditor’s reputation, earnings management, management compensation, and stocks return.

Item Type: Article
Subjects: A General Works > AI Indexes (General)
H Social Sciences > HB Economic Theory
Divisions: Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi
Depositing User: FARICHAH
Date Deposited: 11 Nov 2017 04:15
Last Modified: 11 Nov 2017 04:15
URI: http://repository.lppm.unila.ac.id/id/eprint/4289

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