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All Journal Jurnal Manajemen Bisnis Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal JURNAL ILMU MANAJEMEN DAN BISNIS SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal Analisis Bisnis Ekonomi Soedirman Economics Education Journal JAF- Journal of Accounting and Finance Journal of Economics and Business UBS JURNAL ILMIAH GLOBAL EDUCATION Journal of Economic, Business and Engineering (JEBE) Jurnal Ekonomi Manajemen dan Sosial (JEMeS) Media Riset Akuntansi Auditing & Informasi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Riset Akuntansi Soedirman Soedirman Accounting, Auditing and Public Sector Journal Jurnal Pengabdian Masyarakat dan Riset Pendidikan Journal of Innovative and Creativity Jurnal Analisis Bisnis Ekonomi
Dona Primasari, Dona
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Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Mathematics Mechanical Engineering Social Sciences Other

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Journal : JURNAL ILMIAH GLOBAL EDUCATION

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Pengaruh CEO Narcissism Terhadap Manajemen Laba dengan Koneksi Politik Sebagai Variabel Moderasi Saputra, Muhammad Bayu; Primasari, Dona
Jurnal Ilmiah Global Education Vol. 5 No. 1 (2024): JURNAL ILMIAH GLOBAL EDUCATION, Volume 5 Nomor 1, Maret 2024
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/jige.v5i1.2486

Abstract

The primary objective of this research is to obtain empirical evidence regarding the impact of CEO narcissism on earnings management, taking into account political connections as a moderating factor. The study focuses on state-owned enterprises listed on the Indonesia Stock Exchange during the period 2017-2021. The selection of samples in this study utilizes purposive sampling, yielding a sample size of 15 state-owned companies. The analytical approach involves multiple linear regression. The findings suggest that: (1) CEO narcissism positively influences earnings management, and (2) the presence of political connections as a moderating variable does not significantly alter the impact of CEO narcissism on earnings management.
Co-Authors Abriani, Nining Adini, Inggit Zahra Ahmad Ali Eko Suyono, Eko Eliada Herwiyanti Fajar Kholillulloh Fatyadi, Ahsan Mu’afi Fatyadi Mu’afi Hakim, Steyna Luknafa Hartiyah, Sri Icuk Rangga Bawono, Icuk Rangga Inggrid Marisca Rubiyanty Kristanti Rahman Laeli Budiarti Lego Waspodo Magfiroh, Siti Magfiroh, Siti Mubaroq, Afiq Chamim Noviyanti, Sri Eka Nurokhman, Mifta Permatasari, Bella Andias Praptapa, Agung PUJI LESTARI Ratu Ayu Sriwulandari, Ratu Ayu Rini Widianingsih, Rini Riva, Isma Dwi Rizqy, Ghina Saputra, Muhammad Bayu Septriana, Thiya Siti Maghfiroh Siti Masripah, Siti Sudjono Sudjono, Sudjono Sunarmo, Agus Sunarmo, Agus Supriono Supriono Ulin Nuha, Achmad Umi Pratiwi, Umi Uyun, Linatul W.K, Widyahayu W.K, Widyahayu Wiryawan, Driya Wita Ramadhanti