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All Journal Jurnal Keuangan dan Perbankan CALYPTRA : Jurnal Ilmiah Mahasiswa Universitas Surabaya Journal of Economics, Business, & Accountancy Ventura Gadjah Mada International Journal of Business Indonesian Journal of Business and Entrepreneurship (IJBE) Journal of Indonesian Economy and Business Jurnal Manajemen Teori dan Terapan DeReMa (Development Research of Management) Jurnal Manajemen JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Jurnal Analisis Bisnis Ekonomi JURNAL TEKNOLOGI DAN OPEN SOURCE Jurnal Bisnis dan Akuntansi Akurasi : Jurnal Studi Akuntansi dan Keuangan Review of Management and Entrepreneurship Journal of Business, Management, and Accounting The Indonesian Journal of Accounting Research Jurnal Akuntansi Keuangan dan Bisnis Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Jurnal Analisis Bisnis Ekonomi
Dedhy Sulistiawan
Universitas Surabaya
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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When Narcissus Became a CEO: CEO Narcissism and Its Effect on Earnings Management Christian, Patricia Gabriela; Sulistiawan, Dedhy
Jurnal Dinamika Akuntansi dan Bisnis Vol 9, No 2 (2022): September 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v9i2.24947

Abstract

This study examines the role of CEO narcissism to earnings management. Samples are non-financial companies listed in Indonesian Stock Exchange. Three indicators are used to reflect the CEO's narcissistic nature: CEO photograph, CEO publicity, and CEO's social media. Overall, the principal component analysis of the narcissism variable is not able to explain earnings management. After splitting the indicators, the results show empirical evidence that CEO publicity affects earnings management. This study also documented that CEO publicity stimulates earnings management for firms with more profitability. These findings contribute to earnings management literature by providing evidence that profitability positively affects earnings management, especially for firms with higher CEO narcissism measured by CEO publicity.
APAKAH TINGKAT KONSERVATISME MEMPENGARUHI PER DAN ECR ? Gunawan, Nita; Sulistiawan, Dedhy
Jurnal Analisis Bisnis Ekonomi Vol 8 No 1 (2010)
Publisher : Universitas Muhammadiyah Magelang

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Abstract

The purpose of this research is try to test the impact of conversatism level to PER and ERC. Theorically, conversatism accounting will show lower income. Lower income will produce lower EPS, but educated user of financial reporting will adjust it to higher market value because of more quality reported income. On ERC persprective, conversatism will decrease relevance, because it presents lower income and asset that should be reported. Using several statistical tests, the result show that conversatism lever to PER and ERC show no statistical relation. It means that market tent to consider on relevance than reliability of accounting information. This phenomenon supports to the IFRS adoption for Indonesian standard.
Co-Authors Aurelia Carina Sutanto Christian, Patricia Gabriela Eduardus Tandelilin Elizabeth, Irenna Ellen Erlambang Elsa Limbago Felisia Novita Sari Grace Grigorescu , Adriana Gunawan, Nita Gunawan, Nita IRENE NATALIA Jeannifer Lidwina Gozali Jogiyanto Hartono LIZA ALVIA Oetama, Nathania Sherly R Hendarto Oktavianus Rizky Eriandani SHEVIN WINARTA Supriyadi . Supriyadi Supriyadi Wijaya, Melvina Gome