Studi Akuntansi dan Keuangan Indonesia (SAKI)
Vol 8 No 1 (2025): Studi Akuntansi dan Keuangan Indonesia (SAKI) - In Progress

Karakteristik CEO dan Manajemen Laba: Sektor Perbankan di Indonesia

Adimudra, Adya Puspita (Unknown)
Setiawan, Doddy (Unknown)



Article Info

Publish Date
27 Jan 2026

Abstract

This study was conducted to empirically prove the influence of CEO characteristics on profit management with a sample of 269 banking observations listed on the Indonesia Stock Exchange in 2015-2021. The results of this study show that the financial education background and gender of CEOs are able to significantly improve banking profit management. The CEO's education level is able to reduce profit management practices insignificantly, while the CEO's tenure does not significantly improve banking profit management practices in Indonesia. This research only focuses on the banking sector listed on the IDX and the research period is relatively short. The implication of research on the banking sector is that knowing the character and educational background of CEOs is important.

Copyrights © 2025






Journal Info

Abbrev

saki

Publisher

Subject

Economics, Econometrics & Finance

Description

SAKI aims to publish articles in the field of accounting and finance that provide a significant contribution to the development of accounting practices and the accounting profession in Indonesia and the Asian region. SAKI provides insights into the field of accounting and finance for academics, ...