Image of Pengaruh Gender Ceo, Pergantian Ceo, Usia Ceo Dan Tenure Ceo Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Bumn Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2019)
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Pengaruh Gender Ceo, Pergantian Ceo, Usia Ceo Dan Tenure Ceo Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Bumn Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2019)

ABSTRACT
This study aims to analyze and provide empirical evidence regarding the influence of the
characteristics of the Chief Executive Officer (CEO) on earnings management. Where,
the characteristics of the CEO included in this study were CEO gender, CEO turnover,
CEO age and CEO tenure. To detect earnings management in this study, the detection of
the modified Jones model is used. The population in this study were 20 state-owned
companies listed on the Indonesian stock exchange. The sample selected using purposive
sampling method. Based on the purposive sampling method, obtained samples in the
study of 17 companies. The method of analysis used in this study is multiple linear
regression analysis with analysis, namely (SPSS) version 23.0. The results of this study
indicate that: (1) CEO gender has no effect on earnings management with a significance
level of 0.714> 0.050, (2) CEO turnover affects earnings management with a significance
level of 0.004 0.050, (4) CEO tenure has an effect on earnings management
with a significance level of 0.003

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 121 (0009)
02 03. 121 (0009)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 121 (0009)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis - Akuntansi.,
Deskripsi Fisik
ix, 79 hlm.; ill.: 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
02 03. 121 (0009)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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