Performance : Jurnal Bisnis dan Akuntansi
Vol 13 No 2 (2023): Performance: Jurnal Bisnis & Akuntansi

Peran Earnings Management Memediasi Ukuran Wajah Maskulinitas CEO Pria terhadap Performance

Ulum, Bustanul (Unknown)
Rusdiyanto, Rusdiyanto (Unknown)
Suyanto, Suyanto (Unknown)

Article Info

Publish Date
30 Sep 2023

Abstract

This study investigates how earnings management affects how masculine a CEO's attitude toward performance is. Structural Equation Modeling using Software Stata is used in the study to examine data from Indonesian Stock Exchange businesses for the years 2018 through 2022. The results indicate that earnings management, with increases and decreases in earnings management having an impact on the size of the CEO's face, mediates the relationship between a male CEO's masculinity and performance. The results can aid in the development of Financial Accounting Standard No. 19 by the Indonesian Accountants Association and show that earnings management mediates the size of a CEO's manly face toward performance

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Journal Info
Performance : Jurnal Bisnis dan Akuntansi
Website

Abbrev

FEB

Publisher

Universitas Wiraraja Sumenep

Subject

Economics, Econometrics & Finance

Description

PERFORMANCE : Jurnal Bisnis & Akuntansi adalah jurnal yang memberikan wacana keilmuan tentang akuntansi, bisnis dan manajemen secara praktis. Artikel yang dipublikasikan pada jurnal ini meliputi berbagai bahasan dimulai dari hasil kajian khusus, evaluasi kritis sampai dengan penelitian empiris. ...