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PERAN KEPEMILIKAN MANAJERIAL SEBAGAI MODERASI DALAM PENGARUH CEO NARSISME, BOARD GENDER DIVERSITY DAN CASH HOLDING TERHADAP MANAJEMEN LABA PERUSAHAAN Ferra Maryana; Ferli Erwansyah
Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis Vol 18 No 1 (2025): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.18 No.1 Maret 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Nasional (STIENAS) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53651/jdeb.v18i1.571

Abstract

This study aims to give empirical evidence about the moderating role of managerial ownership on the influence of CEO narcissism, board gender diversity and cash holding on profit management of primary consumer goods sub-sector companies listed on the IDX in 2019-2022. The research method used is quantitative. The research population is primary goods and consumer companies. The research sample is 15 companies. The research analysis uses logistics The research results prove that CEO narcissism and board gender diversity do not have a direct effect on earnings management, only cash holding has a direct effect on earnings management. Managerial ownership moderates the influence of board gender diversity and cash holding on earnings management, but is unable to moderate the influence of CEO narcissism on earnings management.