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INDONESIA
International Journal of Economics, Management, Business, and Social Science
Published by CV ODIS
ISSN : -     EISSN : 27745376     DOI : -
International Journal of Economics, Management, Business, and Social Science (IJEMBIS) is a research journal in the discipline of economics, management, business and social science which is expected to contribute to a new or state-of-the-art for academic development or real-world applications, or both. This journal encompasses original research articles, including: Economics Monetary Economics, Finance, and Banking International Economics Public Economics Economic development Regional Economy Management Financial Management Marketing Management Human Resource Management Strategic Management Operations Management Change Management Management Information Systems Management Education Management of Sharia Tourism Management Organizational Behavior Corporate Governance Industrial Relations Business Entrepreneurship Knowledge and People Management Performance Management Innovation Business Risk Social Science Sociology Political science History Law in society
Articles 1 Documents
Search results for , issue "Vol. 2 No. 3 (2022): September, 2022" : 1 Documents clear
The Effect of CEO Personal Characteristics on CEO Overconfidence in Doing Earnings Management in Manufacturing Companies in Indonesia Pramesti, Tysna Dyah Ayu; Andayani, Endang Sri; Pujiningsih, Sri
International Journal of Economics, Management, Business, and Social Science (IJEMBIS) Vol. 2 No. 3 (2022): September, 2022
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/p6fxey38

Abstract

This research aims to test Upper Echelons Theory by researching the relationship between CEO overconfidence and decisions in Earnings management. This research also identifies whether monitoring from external parties, especially institutional shareholdings, plays an important role in moderating Earnings management decisions concerning the behavior of overconfident CEOs. The author uses the CEO's characteristics based on age, education level, and work experience, while overconfidence is measured based on the CEO's portfolio decisions. The sample comprises 68 manufacturing companies listed on the Indonesia Stock Exchange from 2017-2019. The results showed that age and work experience did not affect CEO overconfidence, while education level had an effect. Furthermore, the CEO's characteristics (age, education level, and work experience), through overconfidence, do not affect Earnings management. Other results also show that overconfidence does not affect Earnings management. The moderating effect of institutional share ownership has no effect on CEO overconfidence in Earnings management. The results of this research can benefit users of financial information, namely internal parties (management), as a material consideration in selecting a CEO. As for external parties (government, investors/potential investors, and creditors/prospective creditors) can be used as a performance appraisal and a basis for decision-making.

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