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All Journal Jurnal Keuangan dan Perbankan Research In Management and Accounting (RIMA) Jurnal Ilmiah Akuntansi dan Bisnis Studi Akuntansi dan Keuangan Indonesia (SAKI) Peka: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Kontemporer Research In Management and Accounting (RIMA)
S. Patricia Febrina Dwijayanti
Universitas Katolik Widya Mandala Surabaya
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences

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Journal : Jurnal Ilmiah Akuntansi dan Bisnis

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CEO Turnover and Earnings Management: Can Board Gender Diversity Restraining Earnings Management? Dwijayanti, S, Patricia Febrina; Wijaya, Hendra
Jurnal Ilmiah Akuntansi & Bisnis Vol 9 No 2 (2024)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v9i2.6413

Abstract

This study investigates at how CEO turnover affects earnings management. Additionally, this study examines at gender diversity as a moderator of the effect of CEO turnover on earnings management. In this study, it is expected that gender diversity will lessen agency conflicts that arise during CEO change. The study sample consists of non-financial companies that were listed on the Indonesia Stock Exchange between 2015 and 2019. The total sample in this study is 1336 observations. Earnings management measured using three measurements model namely Modified Jones, Kothari, and Rahman and Shahrur. Multiple regression analysis was used for analyzing the study’s data. This study’s findings show that the management of earnings is unaffected by CEO turnover and gender diversity has no moderating influence on the impact of CEO turnover on earnings management.
Co-Authors Agnes Utari Widyaningdyah Bernadetta Diana Nugraheni Devi Yanti, Devi Gunawan, Erick Teofilus Hariyanto, Simon Hendra Wijaya Hendra Wijaya Hendra Wijaya Jesica Handoko Lesmana, Gunawan Lim, Meilya Lindrawati Lindrawati Mudjilah Rahayu Purwanto, Marini Rahardjo, Hartono Salim, Meliawati Shanti Sofian, Sofian Sofian, Sofian Tandijono, Vania Taniadji, Vanessa Tuti, Rias Wijayanti, Calvina Yudhianti, Bintang Hari