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All Journal Journal of Business & Banking Tax & Accounting Review Business Accounting Review Asian Journal of Accounting Research Binus Business Review AJAR (Asian Journal of Accounting Research) (e-Journal) Journal of International Conference Proceedings International Journal of Organizational Behavior and Policy Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha
Yulius Jogi Christiawan
Universitas Kristen Petra
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media

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Journal : Journal of Business

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Hubungan kompensasi CEO terhadap manajemen laba: Apakah kondisi pandemi Covid-19 ikut memengaruhi? Yulius Jogi Christiawan; Elizabeth Jessica; Vania Nanda Djaja
Journal of Business & Banking Vol 11, No 2 (2021): November 2021 - April 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jbb.v11i2.2834

Abstract

The relationship between CEO compensation and earnings management has been studied by the researchers since Healy’s research in 1985. In its development, there are many conditions that can affect this relationship. One of the conditions is the condition of the Covid-19 pandemic. This Co-vid-19 pandemic has a significant role in the economic downturn, which in turn, it could affect the company’s profit target. Profits that do not reach the target may lead the CEOs to do earnings management. This study is aimed to determine the effect of the Covid-19 pandemic on the relationship between CEO compensation and earnings management. Earnings management is measured using discretionary accrual proxy with Modified Jones Model. The study was done on 217 non-financial companies listed in Indonesia Stock Exchange (IDX) in 2019 and 2020. The data analysis technique utilized panel data regression with the program GRETL. This study proved that the more compensation the CEOs receive, the less inclined they are to do earnings management. However, during the Covid-19 pandemic, this relationship tends to weaken, meaning that the CEOs would be more willing to manage earnings. The result of this study is expected to help shareholders in deciding CEO compensation in the midst of a pandemic situation.
Co-Authors Adelia Yemima Alfa Rahmiati, Alfa Alicia Mulianto Angeliza Prasetio Anita Bela Nathania Azilia Yocelyn Bernadette Devina Taufik Beta Benaja Bryan Anderson Tombilayuk Catherina Rosally Christine Arianto Salim Christine Linardo Christopher Adrian Lukito Cindy Carolina Cindy Riady Devianty Kumalasari Elizabeth Jessica Elizabeth Jessica Evelyn Kusgianto Evelyn Setiawan Febriana Ningsih Hoki Feliana Pramitasari Feliciana Tjitrohartoko Frederick Wongsodihardjo Gabriella Foanto Helga Adeline Halim Hendri Budiman Hendri Kwistianus Hizkia Leonard Pah Inez Cornelia Risamasu Ivan Hadriyanto Jeremy Alfa Nugraha Jessica Apriliani Koharyanto Jessica Goldwin Jessica Novita Wijaya Jessica Wijaya Simon Joshua Adiguna Prastowo Josua Tarigan Judith Wijaya Juniarti Juniarti Junio, Ghea Ariaristy Karin Karin Karina Steffany Kelly Wijaya Krisna Irawan Manurung, Regita Marylee, Ketzia Megawati Cheng Melinda Dewi Mery Marliani Micheline Clarissa Michelle Angelina Setyawan Michelle Tevi Goeinawan Nadia Angelia Natanael Albert Frumentius Nathania Allisya Krisira Nikki Mulia Candra Pradhono Pradhono Putri, Yorilola Yoanda Raynald Iskandar Robert Halim Seliya Esther Sampul Simon, Jessica Wijaya Stefanny Novi Andarista Stella Aurellia Tengjono Stephenly Tonggano Teng, Theresya Krismenda Theresya Krismenda Teng Tjiptohadi Sawarjuwono Valerie Angela Halim Vanesa Pradipta Candra Vania Nanda Djaja Vania Nanda Djaja Vania Yulitasari Handoko Veronika Abdi Wijaya Veronika Abdi Wijaya, Veronika Abdi Vicky Febriana Vina Vernnita Yesica Christina Manurung Yolanda Florenzcia