Article Per Year (5 Year)
p-Index From 2020 - 2025
2.332
P-Index
This Author published in this journals
All Journal Sodality: Jurnal Sosiologi Pedesaan BERITA BIOLOGI Innovative Journal of Curriculum and Educational Technology Jurnal ASET (Akuntansi Riset) Teknologi Indonesia JURNAL PUNDI Akurasi : Jurnal Studi Akuntansi dan Keuangan MES: Journal of Mathematics Education and Science Jurnal Akuntansi Journal De Facto JOURNAL OF ECONOMICS EDUCATION AND ENTREPRENEURSHIP Nusantara Hasana Journal Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Jurnal Kajian dan Penelitian Umum Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Neraca Manajemen, Akuntansi, dan Ekonomi Asian Journal of Social and Humanities Accounting Analysis Journal
Sari Lestari
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Social Sciences Other

Published : 22 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Jurnal Akuntansi

 1 
CEO Characteristics: Navigating Accounting Conservatism Via Technology And Information Investment Sari Lestari; Mutmainah, Siti; Raharja, Surya
Jurnal Akuntansi Vol. 28 No. 2 (2024): May 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v28i2.1936

Abstract

The study examined the influence of CEO characteristics, including educational background and gender, on accounting conservatism. The study used a quantitative approach. The population was in the banking sector from 2020 to 2022. The study selected 40 companies through purposive sampling, resulting in 120 observations data. The research collected data from audited financial and annual reports, available on www.idx.co.id. The data were analysed using path analysis facilitated by Smart PLS. The findings indicate that the CEO's educational background and gender do not influence accounting conservatism. CEOs with educational backgrounds in accounting and related fields negatively influence technology and information investment, as do female CEOs. Technology and information investment influence accounting conservatism. Interestingly, technology and information investment mediate between female CEOs and accounting conservatism, while educational background does not. Decision-makers in the banking sector can leverage these findings to design strategic decisions.
Co-Authors A.A. Ketut Agung Cahyawan W Afifah, Risa Ageng S Kanda Aisah Yuningsih Alfackri, Rizal Amir Mahmud Andri Prastiwi Anggraini, Arianti Dwi Angraini, Ana Fatmawati Arif Santoso Arif Santoso Beni Junedi Caryadi Dini Dianti Diva Sukma Az-zahra Dwi Susilaningsih DWI SUSILANINGSIH Elsa Aprina Hani Susanti Hani Susanti, Hani Hendra Putra, Erwin Heru Purwandari Kusnadi Kusnadi Lestari, Rivka Dwi Marieska, Marieska Martha Aznury Melinda, Refy Muhammad Luthfi Murdani, Denny Nurdian Susilowati Rachmadani, Wulan Suci Rahayu, Selvia Rahman, Delicia Y. Raihanataya, Radhiyyah RATNA SARI, DEWI Ratnasari, Febi Ricky Firmansyah Ripandi, Irfan Riska Agustina Rosadi, Hengky Saddam Husen, Mohammad Sahpitri, Sahpitri Sari, Puji Novita Sari, Puji Novita Sartiyah Sartiyah, Sartiyah Selamita, Selamita Septian, Reza Rizki Shafa Nurul Shalsabila Shanti, Yunita Kurnia Siti Mutmainah Srimaryani, Srimaryani Surya Raharja Topik Hidayat Triyono Triyono Tusyanah Tusyanah Wahyu Tomo, Almira Chairunissa