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Kevin Chandra
Universitas Kristen Petra
Economics, Econometrics & Finance

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PENGARUH CEO DUALITY Kevin Chandra; Devie Deviesa
Business Accounting Review Vol 5, No 1 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This Study Aimed to examine and to prove the reciprocal relationship between CEO Duality and Firm Value which is measured with Tobin’s Q ratio and with Earning Management as an intervening variable. This study was conducted on public companies in Indonesia which are also listed in LQ45 categories in 2012-2015 in consecutive. And with total sample of 52 will be processed using smartPLS software. The result showed that there is a positively significant relationship between CEO Duality and Firm Value. And negatively significant relationship between the intervening variable CEO Duality to Earning Management, and Earning Management to Firm Value.
Co-Authors Devie Deviesa