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All Journal Jurnal Riset Akuntansi Terpadu
Anisya Ramadanti
Universitas Sultan Ageng Tirtayasa
Economics, Econometrics & Finance

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Do Chief Executive Officer (CEO) Characteristics Influence Financial Performance? Anisya Ramadanti; Windu Mulyasari; Kurniasih Dwi Astuti
Jurnal Riset Akuntansi Terpadu Vol 16, No 2 (2023)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v16i2.20948

Abstract

This study aims to determine the effect of the characteristics of the Chief Executive Officer (CEO) on financial performance with earnings management as an intervening variable. CEO is proxied by the dummy variable, namely CEO duality, CEO tenure and CEO education. Financial performance is measured by Return on Assets (ROA) while earnings management uses the Modified Jones Model measurement. The research population includes manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021. 46 companies uses in this research with total 230 sample data. This research use multiple regression and path analysis as the tools to analize. The results indicate that the CEO duality has negative significant effect on ROA, CEO tenure has no effect on ROA and CEO education has significant effect on ROA. Earnings management does not act as a mediator between CEO characteristics and three proxies for ROA.
Co-Authors Mulyasari, Windu