CD Skripsi
Pengaruh Managerial Entrenchment, Ceo Overconfidence, Dan Accrual Earning Management Terhadap Corporate Sustainability Performance (Studi Empiris Pada Perusahaan Infrastruktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2022)
ABSTRACT
This study aims to determine empirically the effect of managerial entrenchment, CEO overconfidence, and accrual earning management on corporate sustainability performance in infrastructure companies listed on the Indonesia stock exchange in 2020 to 2022. The population in this study were all infrastructure companies listed on the Indonesia stock exchange in 2020-2022, totaling 69 companies. The sample in this study amounted to 19 companies with 3 years of observation, thus obtaining 57 sample companies using purposive sampling method. The data processing method used in this research is descriptive statistical analysis with SPSS version 27 software, SEM analysis with the WarPLS approach, and hypothesis testing using WarPLS 8.0 software for data processing application. The results of this study indicate that managerial entrenchment, CEO overconfidence, and accrual earning management variables have a significant effect on corporate sustainability performance.
Keywords : Managerial Entrenchment, CEO Overconfidence, Accrual Earning Management, Corporate Sustainability Performance.
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