期刊名称：International Journal of Energy Economics and Policy
电子版ISSN：2146-4553
出版年度：2020
卷号：10
期号：4
页码：352-355
DOI：10.32479/ijeep.9431
出版社：EconJournals
摘要：This research is aimed to examine the effect of oil price on earnings management in Indonesia. Research sample consist of 9 crude oil and gas companies listed in Indonesian Stock Exchange for the 2013-2018 period. Earnings management is measured by discretionary accruals. Analysis data uses regression analysis. Result shows that oil price has negative effect on upward earnings management. Since oil price determines companies’ profitability, lower oil price will leads companies to engage in earnings management to achieve higher earnings.
