JURNAL ILMIAH GLOBAL EDUCATION
Vol. 5 No. 1 (2024): JURNAL ILMIAH GLOBAL EDUCATION, Volume 5 Nomor 1, Maret 2024

Pengaruh CEO Narcissism Terhadap Manajemen Laba dengan Koneksi Politik Sebagai Variabel Moderasi

Saputra, Muhammad Bayu (Unknown)
Primasari, Dona (Unknown)

Article Info

Publish Date
26 Mar 2024

Abstract

The primary objective of this research is to obtain empirical evidence regarding the impact of CEO narcissism on earnings management, taking into account political connections as a moderating factor. The study focuses on state-owned enterprises listed on the Indonesia Stock Exchange during the period 2017-2021. The selection of samples in this study utilizes purposive sampling, yielding a sample size of 15 state-owned companies. The analytical approach involves multiple linear regression. The findings suggest that: (1) CEO narcissism positively influences earnings management, and (2) the presence of political connections as a moderating variable does not significantly alter the impact of CEO narcissism on earnings management.

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Journal Info
JURNAL ILMIAH GLOBAL EDUCATION
Website

Abbrev

jige

Publisher

Institut Pendidikan Nusantara Global

Subject

Education Languange, Linguistic, Communication & Media Mathematics Other

Description

Focus and Scope JIGE publishes original research papers, case reports, and review articles. The publication includes the following topics: Early childhood education. Adult education Mathematics and science education. Guidance and counseling education. Educational technology. Character education. ...