Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Vol. 4 No. Spesial Issue 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

PENGARUH KARAKTERISTIK CEO TERHADAP MANAJEMEN LABA PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2020

Edi, Edi (Unknown)
Cristi, Cristi (Unknown)

Article Info

Publish Date
28 Jan 2022

Abstract

This study aimed to examine the effect of CEO characteristics on earnings management. The research sample consisted of 510 listed on the IDX-IC sectoral index of the Indonesia Stock Exchange during the year of observation (2016-2020). Sample selection was done by purposive sampling technique. The research data were tested as a whole using the panel regression method. The results showed that CEO gender, CEO turnover, CEO expertise and CEO citizenship were not directly significant in influencing earnings management, and CEO age and CEO tenure had a significant positive effect on earnings management.

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Journal Info
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Website

Abbrev

fairvalue

Publisher

Institut Manajemen Koperasi Indonesia

Subject

Economics, Econometrics & Finance

Description

The Aim of this Fair Value : jurnal Ilmiah Akuntansi dan Keuangan is the media for scientific studies resulting from research, thoughts and critical-analysis studies on accounting, financial, Cooperative and SMEs issues in Indonesia and southeast asia especially and also in the world. The intended ...