PENGARUH MANAJEMEN LABA PADA HARGA EKSEKUSI ESOP DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI

  • Ida Ayu Ganetri Priyadarshini Wikrami Fakultas Ekonomi dan Bisnis Universitas Udayana
  • Ida Bagus Putra Astika Fakultas Ekonomi dan Bisnis Universitas Udayana

Abstrak

This study has the purpose to test that before stock option announcement, manager did earning management with income decreasing pattern, so that the exercise price of ESOP would be low, and to get the statistic evidence that earning management on the exercise price of stock option is influenced by good corporate governance’s moderation. There are 49 companies adopted stock option plan program during 1999-2012. Based on that amount, 33 companies was picked as sample in purposive sampling method. Moderated regression analysis (MRA) was used as data analysis technique. The analysis showed that earning management has an effect and significant on stock option’s exercise price and earning management on the exercise price of stock option is not influenced by good corporate governance’s moderation.

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Diterbitkan
2016-07-09
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WIKRAMI, Ida Ayu Ganetri Priyadarshini; ASTIKA, Ida Bagus Putra. PENGARUH MANAJEMEN LABA PADA HARGA EKSEKUSI ESOP DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI. E-Jurnal Akuntansi, [S.l.], v. 16, n. 1, p. 416-443, july 2016. ISSN 2302-8556. Tersedia pada: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/18186>. Tanggal Akses: 18 july 2025
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Terbitan
Vol 16 No 1 (2016)
Bagian
Articles

Kata Kunci

income decreasing, ESOP, exercise price, good corporate governance

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

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