Journal of Sustainable Transformation
Vol. 3 No. 02 (2025)

CEO OVERCONFIDENCE DAN KONSERVATISME AKUNTANSI TERHADAP MANAJEMEN LABA: SEBELUM DAN SESUDAH PANDEMI COVID-19

Adiman, R Multi K (Unknown)
Afag, Richa Rachmawati (Unknown)
Tyas, Ratih (Unknown)

Article Info

Publish Date
30 Apr 2025

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.

Copyrights © 2025




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Journal of Sustainable Transformation
Website

Abbrev

jst

Publisher

Universitas Nahdlatul Ulama Kalimantan Timur

Subject

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

Description

This Journal is published by Universitas Nahdlatul Ulama Kalimantan Timur (UNU Kaltim), established in 2022. The Journal published articles within the scope of the sains, technology, social, humaniora and other relevant fields that publish an original research which is published twice a year in ...