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All Journal Jurnal Media Wahana Ekonomika Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Gorontalo Accounting Journal Performance : Jurnal Bisnis dan Akuntansi Global Financial Accounting Journal BUDGETING : Journal of Business, Management and Accounting Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak BISMA Cendekia Conference on Community Engagement Project (Concept)
Ivone, Ivone
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Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Journal : Gorontalo Accounting Journal

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Pengaruh Karakteristik Chief Executive Officer Terhadap Real Earnings Management Dengan Koneksi Politik Sebagai Moderasi Ivone, Ivone; Vivin, Vivin; Karina, Ria
Gorontalo Accounting Journal Volume 7 Nomor 1 April 2024
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v7i1.3249

Abstract

This study examined the relationship between CEO characteristics and real earnings management as a dependent variable and included political connections as a moderating variable for non-financial companies listed on the BEI (Indonesian Stock Exchange). The number of observation data sampled in this research was 1,546 data through a purposive sampling. The method applied in analyzing research data is using panel regression analysis and tested using Eviews10. Based on the results of this research, political connections have a significant positive effect on CEO tenure and real earnings management, however political connections cannot be proved to influence other variables in this study, including CEO ownership, CEO expertise, and CEO narcissism.
Co-Authors Aliandrina, Dessy Anisa, Amanda Putri Nur Arianto, Hepy Hefri Candra, Jennifer Chandra, Budi Fahmi Sulaiman Karina, Ria Lestari, Factrisia Lily Purwianti lubis, kartika sari Nainggolan, Ferdinand Natalia, Felisha Noorasyikin, Noorasyikin Putra, Edy Yulianto Ratih Anggraini, Ratih Sari Wahyuni, Lily Sudhartio, Setyawan, Agustinus Sheren, Sheren Siahan, Rina Friska B. Tanujaya, Kennardi Theresia Theresia Tinamo, Hendry Victoria, Victoria Vivin, Vivin