Pengaruh Masa Jabatan CEO terhadap Manajemen Laba Akrual

Marjono, Cornelia Clarissa and Wijaya, Hendra (2022) Pengaruh Masa Jabatan CEO terhadap Manajemen Laba Akrual. Pengaruh Masa Jabatan CEO terhadap Manajemen Laba Akrual, 11 (1). pp. 42-56. ISSN 2502-5430

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Abstract

The Effect of CEO Tenure on Accrual Earnings Management. The CEO as the party responsible for the company's financial statements has an incentive to carry out earnings management during his tenure for personal gain. The limited CEO tenure and CEO turnover events should get more attention from investors because basically, the phases that exist in the CEO's tenure can lead to different patterns of CEO attention and behavior in carrying out earnings management actions. This research was carried out to find out the effect of the presence of a CEO at beginning of his tenure and the presence of a CEO at the end of his tenure on the accrual earnings management practices of companies in Indonesia. The research design is quantitative through hypothesis testing. The population used is Indonesia Stock Exchange manufacturing companies of 2015-2019. By using purposive sampling method, 170 samples were obtained which became the object of this research. Research data were analyzed using multiple linear regression test. The results show that the presence of a CEO at the beginning of his tenure in the company has positive effect on accrual earnings management practices. However, the presence of a CEO at the end of his tenure in the company does not affect accrual earnings management practices. Additional test results also show that the origin of the CEO is also not proven to strengthen the earnings management practices carried out by the CEO at the beginning of his tenure.

Item Type:	Article
Uncontrolled Keywords:	CEO tenure; CEO turnover; CEO at the beginning of tenure; CEO at the end of tenure; Earnings management
Subjects:	Business > Accounting
Divisions:	Journal Publication
Depositing User:	F.X. Hadi
Date Deposited:	15 Nov 2023 09:45
Last Modified:	15 Nov 2023 09:45
URI:	http://repository.ukwms.ac.id/id/eprint/37349

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