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Journal : Jurnal Ilmiah Akuntansi dan Bisnis

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 Abdul Syukur Ade Pratama Aliya Nur Hasanah Amir Amir Anabella, Christella Norica Andina, Ni Kadek Devi Pradnya Angelina, Ariyanthini Elisabeth Anggreini, Dwi Desi April Gunawan Malau Ardhani Dwi Lestari, Maria Lucia Arista Candra Irawati Bambang Widjaja Berliani, Annisa Butar-Butar, Mangasi Calvin Calvin Choirunisa, Syifa Dandy Pramana Hostiadi Darmawan, Fiki Dwi Dewi Isadiartuti Dewi, Ni Putu Intan Satya Dwi Budi Santoso Eka Indra Setyawan ernikawati, ernikawati Evi Triandini Felix Pasila Fitri Hasanah Gesti Memarista Gunawan, Erick Teofilus Haidir, Hala Handry Khoswanto Hutagaol, Jarunjung Intan Permatasari Jus'at, Idrus Katili, Yusril Kiwo, Diminus Lazuarni, Shafiera Lestari, Fitriana Dwi Lucy Simorangkir Lukman Hakim M Yusuf Marjono, Cornelia Clarissa Mastar Asran Miradz, Arik Moito, Febrianti Moonti, Roy Marthen Motik, Chandra Muhamad Azhar, Muhamad MUNAJIR, ACHMAD Naripradnya, Putu Saradevi Ngabito, Meriyanti Nurkholis, Kgs. M . Panigoro, Nurmaya Parta, I Putu Rizki Karisma Pranata, Andri Pratama, Wahyu Riski Putri, Anastasia Aurelia Rahayu, Leni Ramadhan, Moh. Fauzan Rini Setiawati Rizky Nugroho Adji Rosiana, Febe Rudiyanto Rudiyanto, Rudiyanto S. Patricia Febrina Dwijayanti Samvara, Made Adhiguna Santoso Ratu, Dennis Setiasih Setiasih, Setiasih Sienny Thio Sofian, Sofian Sukmawati . Sukri, Tony Surjaatmaja, Lukas Susanti, Aprillia Nanda Susanto, Hendro Sutri, Wiratama Kadek Thaib, Abdul Shamad Virginia, Maria Vivi Bachtiar Wahyuning Astuti, Reny Winisudo, Christian Kevin Wira Udytama, I Wayan Wahyu Yanti, Rina Dwi Yogi Yasa Wedha Yoraeni, Ani