Manajerial Entrenchment Dan Earnings Management

Usboko, Yovinianus and Widyasari, Permata Ayu (2021) Manajerial Entrenchment Dan Earnings Management. Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya, 9 (2). ISSN 2715-6419

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Abstract

The preparation of financial statements requires management expertise and reliability to be easily understood and easily used by stakeholders of financial statements. Financial statements are a tool to find out how the actual condition of a company. The preparation of financial statements requires management expertise and reliability to be easily understood and easily used by stakeholders of financial statements. But in reality, there have been many manipulations of financial statements. This manipulation can occur because management is forced to always fulfill the wishes of shareholders. This study examines how the CEO's working relationship, the percentage of share ownership with earnings management carried out by management. The data used is the financial statements of companies engaged in manufacturing that are listed on the Stock Exchange. This study found that the higher the CEO work relationship, the higher the earnings management carried out while the number of CEO shares ownership was not related to earnings management.

Item Type:	Article
Uncontrolled Keywords:	CEO tenure, earnings management, managerial ownership
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Faculty of Business and Economic > Department of Accounting
Depositing User:	PERMATA AYU WIDYASARI
Date Deposited:	25 May 2022 07:40
Last Modified:	25 May 2022 07:40
URI:	http://repository.ubaya.ac.id/id/eprint/41898

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