relation: https://eprints.untirta.ac.id/43850/
title: KARAKTERISTIK CHIEF EXECUTIVE OFFICER (CEO) DAN MANAJEMEN LABA MELALUI CLASSIFICATION SHIFTING DI INDONESIA
creator: RENGGANIS, AMELIA PUSPITA
subject: HB Economic Theory
description: 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.
date: 2024-11-14
type: Thesis
type: NonPeerReviewed
format: text
language: id
identifier: https://eprints.untirta.ac.id/43850/1/AMELIA%20PUSPITA%20RENGGANIS_5552200114_Fulltext.pdf
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language: en
identifier: https://eprints.untirta.ac.id/43850/2/AMELIA%20PUSPITA%20RENGGANIS_5552200114_01.pdf
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identifier: https://eprints.untirta.ac.id/43850/3/AMELIA%20PUSPITA%20RENGGANIS_5552200114_05.pdf
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identifier: https://eprints.untirta.ac.id/43850/4/AMELIA%20PUSPITA%20RENGGANIS_5552200114_03.pdf
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identifier: https://eprints.untirta.ac.id/43850/5/AMELIA%20PUSPITA%20RENGGANIS_5552200114_Lamp.pdf
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identifier: https://eprints.untirta.ac.id/43850/6/AMELIA%20PUSPITA%20RENGGANIS_5552200114_02.pdf
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identifier: https://eprints.untirta.ac.id/43850/7/AMELIA%20PUSPITA%20RENGGANIS_5552200114_04.pdf
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identifier: https://eprints.untirta.ac.id/43850/8/AMELIA%20PUSPITA%20RENGGANIS_5552200114_Ref.pdf
identifier:   RENGGANIS, AMELIA PUSPITA  (2024) KARAKTERISTIK CHIEF EXECUTIVE OFFICER (CEO) DAN MANAJEMEN LABA MELALUI CLASSIFICATION SHIFTING DI INDONESIA.  S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.