Ceo Characteristics and Earnings Management : Evidence From Indonesia

Amelia, Amelia and Eriandani, Rizky (2021) Ceo Characteristics and Earnings Management : Evidence From Indonesia. Journal of Management and Business, 20 (2). pp. 51-63. ISSN 2477-1783

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Abstract

he CEO has an important role as a decision maker in the company and is responsible for the company's performance. This study was conducted to measure the effect of CEO on earnings managementin 495 samples of non-financial companies listed on the Indonesia Stock Exchange in 2017-2019 using panel regression analysis with classical assumption testing. The results of panel regression examiners show that there is no significant effect between female CEOs and CEO turnover on earnings managementproxies with discretionary accruals. Meanwhile, CEO tenure and company size show a significant negative relationship with earnings management. On the other hand, leverage and return on assets have a significant positive effect on earnings management. In addition, there is no significant influence between company age andMarket to Book ratio on earnings management.

Item Type:	Article
Uncontrolled Keywords:	Karakteristik CEO, Gender, Masa Kerja, Pergantian CEO.
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Faculty of Business and Economic > Department of Accounting
Depositing User:	RIZKY ERIANDANI M.Ak. - 209174
Date Deposited:	01 Oct 2021 02:15
Last Modified:	16 Feb 2022 08:25
URI:	http://repository.ubaya.ac.id/id/eprint/40454

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