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All Journal Jurnal Ekonomi dan Bisnis Jagaditha
Mertyani Sari Dewi
Sekolah Tinggi Ilmu Ekonomi Satya Dharma, Buleleng, Bali, Indonesia
Economics, Econometrics & Finance

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CEO Characteristics and Accounting Conservatism: Evidence from LQ45 Firms in Indonesia Kadek Dian Jatiwardani; Ayu Dwi Yulianthi; Ida Ayu Trisna Yudi Asri; Mertyani Sari Dewi
Jurnal Ekonomi dan Bisnis Jagaditha Vol. 13 No. 2 (2026): Jurnal Ekonomi dan Bisnis Jagaditha
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jj.13.2.2026.334-346

Abstract

This study examines the association between observable CEO characteristics and accounting conservatism among non-financial firms included in the LQ45 index of the Indonesia Stock Exchange during 2020–2023. The study employs a quantitative archival research design using a balanced panel of 20 firms and 80 firm-year observations. CEO characteristics are represented by CEO age, tenure, education, stock ownership, and a governance-position variable. Accounting conservatism is measured using an accrual-based measure in which more negative CONACC values indicate a higher degree of conservatism. The analysis employs multiple regression with industry and year effects. The regression results indicate that CEO stock ownership is negatively and significantly associated with CONACC, whereas the governance-position variable is positively and significantly associated with CONACC. CEO age, tenure, and education are not statistically significant. Because the hypothesized relationship for the governance-position variable is negative, its positive coefficient indicates a relationship in the opposite direction to the proposed hypothesis. Accordingly, H4 is supported, while H1, H2, H3, and H5 are not supported. These findings should be interpreted as conditional statistical associations rather than causal effects, and the observable CEO characteristics should not be regarded as direct measures of locus of control.
Co-Authors Ayu Dwi Yulianthi Ida Ayu Trisna Yudi Asri Kadek Dian Jatiwardani