Oil Price and Earnings Management: Evidence from Crude Oil and Gas Companies in Indonesian Stock Exchange

Nanda Fito Mela and Adhitya Agri Putra
Additional contact information
Nanda Fito Mela: University of Riau, Indonesia.
Adhitya Agri Putra: University of Riau, Indonesia.

International Journal of Energy Economics and Policy, 2020, vol. 10, issue 4, 352-355

Abstract: 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.

Keywords: oil price; earnings management; Indonesian stock exchange. (search for similar items in EconPapers)
JEL-codes: M21 M41 (search for similar items in EconPapers)
Date: 2020
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (3)

Downloads: (external link)
https://www.econjournals.com/index.php/ijeep/article/download/9431/5140 (application/pdf)
https://www.econjournals.com/index.php/ijeep/article/view/9431/5140 (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:eco:journ2:2020-04-43

Access Statistics for this article

International Journal of Energy Economics and Policy is currently edited by Ilhan Ozturk

More articles in International Journal of Energy Economics and Policy from Econjournals
Bibliographic data for series maintained by Ilhan Ozturk ().