Image of Ceo Tenure Dan Earnings Management: Peran Female On Boards Dan Komisaris Independen Sebagai Variabel Moderasi (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022)
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Ceo Tenure Dan Earnings Management: Peran Female On Boards Dan Komisaris Independen Sebagai Variabel Moderasi (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022)

This research aims to determine the effect of CEO tenure variables on earnings management with female on board and independent commissioners as moderating variables in manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2022. This research method is a quantitative research method using secondary data in the form of financial reports of manufacturing companies listed on the Indonesia Stock Exchange obtained through the website www.idx.co.id and other related websites. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2018-2022 period as many as 256 companies. The sample selection in this study used purposive sampling method. The samples selected in this study were 131 companies selected based on predetermined criteria with a period of 5 years so that the total data was 655. The data analysis method used is WarpPLS 8.0, The results showed that CEO tenure affects earnings management. Female on board is able to moderate the effect of CEO tenure on earnings management. Independent commissioners are unable to moderate the effect of CEO tenure on earnings management. Control variables, namely profitability and leverage, affect earnings management. Meanwhile, company size and the number of commissioners have no effect on earnings management.

Keywords: CEO Tenure, Female on Boards, Independent commissioner, and Earnings Management

Ketersediaan
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Perpustakaan Universitas Riau 2002112616
2002112616
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
2002112616
Penerbit
Pekanbaru : Univerisitas Riau - FEB - Akuntansi.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
2002112616
Tipe Isi
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Tipe Media
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Tipe Pembawa
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Edisi
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Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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