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All Journal Journal of Sustainable Transformation
Tyas, Ratih
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Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Medicine & Pharmacology Social Sciences

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CEO OVERCONFIDENCE DAN KONSERVATISME AKUNTANSI TERHADAP MANAJEMEN LABA: SEBELUM DAN SESUDAH PANDEMI COVID-19 Adiman, R Multi K; Afag, Richa Rachmawati; Tyas, Ratih
Journal of Sustainable Transformation Vol. 3 No. 02 (2025)
Publisher : Universitas Nahdlatul Ulama Kalimantan Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59310/jst.v3i02.36

Abstract

COVID-19 has impacted by decreasing tourism, hotel, and restaurant revenue. However, at the end of 2020, the share price in the tourism sector showed a positive trend, causing a big question mark for researchers. This study examined the difference in term of CEO overconfidence and earnings management before and after COVID-19. The quantitative method was used with secondary data taken from the financial statements of the tourism, hotel, and restaurant sectors. The data was then analyzed by paired samples t-test analysis. The findings of this study indicate that CEO overconfidence did not significantly affect earnings management in 2018-2019 before the pandemic and CEO overconfidence also did not significantly affect earnings management in 2020-2021 during the pandemic. This shows that the COVID-19 event did not change a manager's behavior.
Co-Authors Adiman, Raja Multi Konvokesen Afag, Richa Rachmawati