Article Per Year (5 Year)
p-Index From 2021 - 2026
5.514
P-Index
This Author published in this journals
All Journal Wahana Riset Akuntansi EKONOMIS : Journal of Economics and Business PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Eksplorasi Akuntansi (JEA) JTEIN: Jurnal Teknik Elektro Indonesia Jurnal Keuangan dan Akuntansi Terapan (KUAT) Jurnal Nuansa Karya Akuntansi Manaruko: Jurnal Pengabdian Masyarakat
Nurzi Sebrina
Universitas Negeri Padang
Agriculture, Biological Sciences & Forestry Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 61 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 61 Documents
Search

 3   4   5   6   7 
Hubungan Financial Expert CEO dengan Earnings Management saat Perusahaan Melakukan Aksi Korporasi Initial Public Offerings: Studi Kasus Perusahaan Nonkeuangan yang IPO Tahun 2021-2023 Fitri Takbirani; Nurzi Sebrina
Jurnal Eksplorasi Akuntansi Vol 8 No 2 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i2.3528

Abstract

This study examines the effect of CEO financial expertise on earnings management in non-financial firms conducting Initial Public Offerings (IPOs) in Indonesia between 2021 and 2023. CEO financial expertise is measured based on educational background and professional experience in the financial sector. Using multiple regression analysis on a sample of 141 firms, this study analyzes the relationship between CEO expertise and both accrual-based earnings management (AEM) and real earnings management (REM).The results show that AEM and REM decrease after the IPO, indicating that earnings management practices are more aggressive during the IPO period. However, CEO financial expertise has no significant effect on either AEM or REM. These findings suggest that financial knowledge alone is insufficient to curb opportunistic reporting behavior in the IPO context. Future research is recommended to explore corporate governance mechanisms as moderating factors in understanding the role of CEO expertise.
Co-Authors Abdul Aziz Agati, Allifvia Aldesis, Jihan Farrah Alfa Tsurayya Fahira Arri Wiryadi Ary Syofian Bahrun Nafis Brigita Ahabba Candra, Oriza Charoline Cheisviyanny Chyntya Lisnawati Dewi Pebriyani Dwi Widya Pratiwi Efrizal Syofyan Erly Mulyani Erni Masdupi Fefri Indra Arza Fiony Melenia Fitra, Halkadri Fitri Takbirani Fitria Ridhaningsih Hafifi, Luthfi Halmawati Halmawati Helmawati Helmawati Helmy, Herlina Henri Agustin Husnil Khatimah Ibnu Satiya Ihsan, Raihan Nur Indah Suryani Mukhtar Intan Wahyu Zulhijmi Irwansyah Irwansyah Kazbarani Alvino Lestari, Lidia Ayu Lidia Marselina Liza Fitra Utami Mar Atu Syarifah Mardha Tillah Marissa Ramdhany Marselina, Lidia Mayar Afriyenti Meysa Fanesha Mia Angelina Setiawan Muhammad Aidi Akbar Mustikasari, Rany Nayang Helmayunita Nofrian, Mero Ruddi Novita Anggraini Putri, Rezkia Nadiva Putri, Shinta Aulana Rahmadia Pratiwi Rahmat Riandi Rahmi Kurnia Raka Aththaariq Akhbar Retno Istiani Risa Martasya Riski Suaidah Rommy Septia Arifin Salma Taqwa Sela Mandiri Septia Dwijayani Sri Ayu Saputri Sri Novita Suhairi Suhairi Suhanda Suhanda Syahrizal Syahrizal Syaiful Islami Usi Gustria Vanica Serly Vita Fitria Sari Wenni Futria Mori Widya Syamita Wilia Kastuti Wira Nofita Wulandari, Miranti Yeniwati Yeniwati Yuni Fatma Zahra Nabila Zulfah Ira Simatupang