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All Journal Jurnal Comparative : Ekonomi Dan Bisnis IECON: International Economics and Business Conference Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan
Sustari Alamsyah
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Journal : IECON: International Economics and Business Conference

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Does Executive Compensation Moderate the Impact of Ownership Structure and CEO Characteristics on Earnings Management? Evidence from Indonesian Manufacturing Companies Hamdani; Imam Hidayat; Sustari Alamsyah; Dhea Zatira; Eni Suharti; Sonia Nadia Muslimah; Hendra Galuh Febrianto
IECON: International Economics and Business Conference Vol. 3 No. 2 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/0cc46x92

Abstract

This study addresses the urgent need to understand how corporate governance mechanisms influence earnings management practices in emerging markets. The research aims to examine the effects of public ownership, female CEOs, ethnic CEOs, and managerial ownership on earnings management, with executive compensation as a moderating variable. Using panel data regression analysis with Eviews 12 on 25 manufacturing companies listed on the Indonesia Stock Exchange (2019-2023), this study employs purposive sampling technique. Findings reveal that female CEOs and ethnic CEOs significantly influence earnings management, while public ownership and managerial ownership show no significant effects. Executive compensation effectively moderates the relationships between female/ethnic CEOs and earnings management, but fails to moderate public and managerial ownership effects. This research contributes to corporate governance literature by integrating demographic diversity and ownership structure perspectives, providing novel insights into how executive characteristics and compensation schemes interact to shape financial reporting practices in emerging market contexts, offering practical implications for regulatory frameworks and corporate policy design.
Co-Authors Abbas, Dirvi Surya Aprilliani Tri Wiyanti Dhea Zatira Eni Suharti Febrianto, Hendra Galuh Hamdani Hustna Dara Sarra Imam Hidayat Mohamad Zulman Hakim Pambudi, Januar Eky Sonia Nadia Muslimah