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All Journal Jurnal Eksplorasi Akuntansi (JEA)
Anna Marzuqah
Fakultas Ekonomi dan Bisnis, Universitas Negeri Padang, Padang
Economics, Econometrics & Finance

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Pengaruh CEO Financial Expertise dan CEO Tenure terhadap Earnings Management setelah Initial Public Offering Anna Marzuqah; Nelvirita Nelvirita
Jurnal Eksplorasi Akuntansi Vol 8 No 3 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i3.4546

Abstract

This study investigates the impact of Chief Executive Officer (CEO) financial expertise and CEO tenure on earnings management in non-financial companies conducting initial public offering in Indonesia during 2022–2024. The novelty of this study lies in examining three indicators of CEO financial expertise, namely educational background, work experience, and professional certification, with CEO tenure in companies undertaking initial public offering. This study uses a quantitative approach with secondary data. Earnings management is measured using discretionary accruals and analysed using multiple linear regression. The results show that a CEO’s educational background and CEO tenure have a negative and significant effect on earnings management. Meanwhile, work experience and professional certification do not have a significant effect. The study concludes that certain CEO characteristics can reduce earnings management during the initial public offering process. Future research is recommended to include additional governance variables and consider the role of the Chief Financial Officer (CFO) in influencing earnings management.
Co-Authors Nelvirita Nelvirita