RENGGANIS, AMELIA PUSPITA (2024) KARAKTERISTIK CHIEF EXECUTIVE OFFICER (CEO) DAN MANAJEMEN LABA MELALUI CLASSIFICATION SHIFTING DI INDONESIA. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This study aims to investigate how Chief Executive Officer (CEO) chacacteristics affect earnings management by classification shifting in Indonesia firm. It explores the relation between CEO expertise, CEO financial experience, CEO overconfidence, and earnings management by classification shifting employing agency theory and upper echelons theory as frameworks. The sample includes 94 firm on basic materials, industrials, consumer non cyclicals, and consumer cyclicals sector listed on Indonesian Stock Exchange from 2018 to 2021. This study uses STATA 14.2 software with the time-series cross-sectional pooled ordinary least squares regressions with standards error clustered by firm dan year to test the effect of CEO characteristics on classification shifting. The result of this study prove that CEO expertise has a positive and significant effect on earnings management by classification shifting and CEO financial experiences has a negative and significant effect on earnings management by classification shifting. However, CEO overconfidence has no significant effect on earnings management by classification shifting.
| Item Type: | Thesis (S1) | ||||||
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| Additional Information: | Penelitian ini bertujuan mengetahui pengaruh karakteristik CEO, yaitu CEO expertise, CEO financial experiences, dan CEO overconfidence terhadap manajemen laba melalui classification shifting berdasar pada Agency Theory dan Upper Echelons Theory. Sampel yang digunakan adalah 94 perusahaan pada sektor basic materials, industrials, consumer non cyclicals, dan consumer cyclicals yang terdaftar di Bursa Efek Indonesia selama periode 2018-2021 yang memenuhi kriteria purposive sampling. Data diolah dengan teknik analisis data panel time-series cross-sectional pooled ordinary least squares regressions with standards error clustered by firm dan year menggunakan software STATA 14.2. Hasil membuktikan bahwa CEO expertise berpengaruh positif signifikan terhadap manajemen laba melalui classification shifting, CEO financial experiences berpengaruh negatif signifikan terhadap manajemen laba melalui classification shifting, sedangkan CEO overconfidence tidak memiliki pengaruh signifikan terhadap manajemen laba melalui classification shifting. | ||||||
| Subjects: | H Social Sciences > HB Economic Theory | ||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Amelia Puspita Rengganis | ||||||
| Date Deposited: | 18 Nov 2024 09:41 | ||||||
| Last Modified: | 18 Nov 2024 09:41 | ||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/43850 |
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