Hubungan Pelaporan Laba Yang Dihasilkan Dengan Manajemen Laba Terhadap Kinerja Saham Perusahaan
Fakultas Ekonomi dan Bisnis Universitas Lampung
The influence of earnings management on the performance of the banking company’s stock still is an issue to be expressed empirically. This study aims to test empirically whether banking policies related to the prudential and soundness of banking is the driving factor for management to make earnings management. The samples were the conducts of banking companies listed in the Indonesia Stock Exchange in 2009 through 2014. The analysis is conducted with ordinary least square approach. The statistical tests showed that the variables of banking regulation on prudential do not relate to earnings management. The variable of banking regulations about has a positive effect on earnings management. Furthermore, the hypothesis that there is a positive relationship between earnings management with the company’s stock performance, not supported statistically.
Keywords: earnings management, performance, return, discretionary accruals.