Nabila Budiyani, Nisrina (2024) PENGARUH CEO FINANCIAL EXPERT & CEO OVERCONFIDENCE TERHADAP REAL EARNING MANAGEMENT DENGAN PERAN EFISIENSI INVESTASI SEBAGAI VARIABEL MODERASI. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh CEO Financial Expert & CEO Overconfidence terhadap Real Earning Management dengan peran Effisiensi Investasi sebagai variabel Moderasi. Penelitian ini menggunakan Agecy Theory & Upper Echelon Theory dalam menjelaskan permasalahan tersebut. Populasi dalam penelitian ini dilakukan pada perusahaan sektor Basic Materials, Industrials, Consumer non Cyclicals dan Consumer Cyclicals yang terdaftar di Bursa Efek Indonesia selama periode 2018-2022. Teknik sampel yang digunakan dalam penelitian ini adalah metode purposive sampling dengan total sampel sebanyak 180Perusahaan. Teknik analisis data penelitian ini menggunakan analisis regresi data panel dengan menggunakan time-series cross-sectional pooled ordinary least squares regressions with standards error clustered by Firm dan Year, dengan software STATA v14. Hasil dari penelitian ini membuktikan bahwa CEO Financial Expert tidak berpengaruh signifikan terhadap Real Earning Management, CEO Overconfidence berpengaruh positif signifikan terhadap Real Earning Management, Effisiensi Investasi berpengaruh Negatif signifikan terhadap Real Earning Management, selain itu Effisiensi Investasi tidak mampu memoderasi pengaruh CEO Financial Expert terhadap Real Earning Management. Sedangkan Effisiensi Investasi mampu memoderasi pengaruh CEO Overconfidence terhadap Real Earning Management.
| Item Type: | Thesis (S1) | ||||||
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| Additional Information: | This study aims to determine the effect of the CEO Financial Expert & CEO Overconfidence on Real Earning Management with the role of Investment Efficiency as a moderating variable. This research uses Agecy Theory & Upper Echelon Theory to explain this problem. The population of this research was conducted in the Basic Materials, Industrials, Consumer non Cyclicals & Consumer Cyclicals sectors which were listed on the Indonesian Stock Exchange during the 2018-2022 period. The sampling technique used in this study was a purposive sampling method with a total sample of 180 firm. The data analysis technique for this study used regression data panel with time-series cross-sectional pooled ordinary least squares regressions with standards error clustered by Firm dan Year with STATA v14 software. The results of this study prove that CEO Financial Expert has no effect on Real Earning Management, CEO Overconfidence has a significant positive effect on Real Earning Management, Investment Efficiency has a significant negative effect on Real Earning Management, besides that Investment Efficiency is unable to moderate the influence of CEO Financial Expert on Real Earning Management. Meanwhile, Investment Efficiency is able to moderate the influence of CEO Overconfidence on Real Earning Management. | ||||||
| Uncontrolled Keywords: | CEO Financial Expert, CEO Overconfidence, Real Earning Management, Effisiensi Investasi, Agency Theory, Upper Echelon Theory CEO Financial Expert, CEO Overconfidence, Real Earning Management, Investment Efficiency, Agency Theory, Upper Echelon Theory | ||||||
| Subjects: | H Social Sciences > HG Finance | ||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Nisrina Nabila | ||||||
| Date Deposited: | 01 Aug 2024 14:26 | ||||||
| Last Modified: | 15 Aug 2024 10:18 | ||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/39960 |
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