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Endang Sri Andayani
Universitas Negeri Malang
Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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The Effect of CEO Personal Characteristics on CEO Overconfidence in Doing Earnings Management in Manufacturing Companies in Indonesia Pramesti, Tysna Dyah Ayu; Andayani, Endang Sri; Pujiningsih, Sri
International Journal of Economics, Management, Business, and Social Science (IJEMBIS) Vol. 2 No. 3 (2022): September, 2022
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/p6fxey38

Abstract

This research aims to test Upper Echelons Theory by researching the relationship between CEO overconfidence and decisions in Earnings management. This research also identifies whether monitoring from external parties, especially institutional shareholdings, plays an important role in moderating Earnings management decisions concerning the behavior of overconfident CEOs. The author uses the CEO's characteristics based on age, education level, and work experience, while overconfidence is measured based on the CEO's portfolio decisions. The sample comprises 68 manufacturing companies listed on the Indonesia Stock Exchange from 2017-2019. The results showed that age and work experience did not affect CEO overconfidence, while education level had an effect. Furthermore, the CEO's characteristics (age, education level, and work experience), through overconfidence, do not affect Earnings management. Other results also show that overconfidence does not affect Earnings management. The moderating effect of institutional share ownership has no effect on CEO overconfidence in Earnings management. The results of this research can benefit users of financial information, namely internal parties (management), as a material consideration in selecting a CEO. As for external parties (government, investors/potential investors, and creditors/prospective creditors) can be used as a performance appraisal and a basis for decision-making.
Co-Authors AA Sudharmawan, AA Aprillia, Aprillia Aprilliai, Aprillia Ardiansyah, Edi Irgi Aulia Herdiani Baehaqi Berliana Ucha Maulid Perdani Blasius Suprapta, Blasius Budiarti, Isnaini Chodidjah Chodidjah Choirul Umatin Cipto Wardoyo Dewa Agung Gede Agung Dhiah Fitrayati Dhini, Ulfa Rahma Diana Tien Irafahmi Dodik Juliardi Eka Ananta Sidharta Eren Prinstin Firdausi, Devi Nur Rahmawati Ghozali, Syukri Hanum, Atika Violeta Hari Wahyono Helianti Utami I Gusti Bagus Wiksuana Imam Mukhlis Inayati Nuraini Dwiputri Izdiharningrum Ghina Sary Joko Sayono Kusubakti Andajani Makaryanawati Meiva Eka Sri Sulistyawati Muhammad Awaluddin, Muhammad Muji Endah Palupi, Muji Endah Nabila Dini Syara Niki Dwi Ayuningtyas Nilan Loliyana Ningrum, Linda Agustin Nurdini, Rahmi Aulia Nurika Restuningdiah Nurmala Dewi, Nurmala Pramesti, Tysna Dyah Ayu Rahmawati, Tsania Retno Wulandari Reza Hudiyanto Rini Adriani Auliana Ririk Ajeng Alfianti RR. Ella Evrita Hestiandari Sary, Izdiharningrum Ghina Singgih Bayu Indra Hermawan Sri Pujiningsih Sriyani Mentari Sukamto Sukamto Sulastri Sulastri Sulastri Sulastri Sulikah Sulikah Tysna Dyah Ayu Pramesti Ulfa Rahma Dhini Wilda Auwalina Istigfarin Yudi Susanto