CD Skripsi
Karakteristik Direktur Keuangan Dan Manajemen Laba
This study aims to examine the effect of characteristics chief financial
officer on earnings management. The characteristics of chief financial officer
consist of age, education (proxied by an MBA degree and accounting education
background), tenure, and gender of the financial director on earnings
management. This study uses 2 measures of earnings management, namely
abnormal accruals and abnormal discretionary. The population in this study were
all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in
2016-2019 using the purposive sampling method so that 90 companies were
selected that met the criteria with a 4 year observation year so that the total
sample observed was 360 firm-year observations. The data analysis technique
used in this research is multiple regression analysis. The results showed that
accounting education background had an effect on earnings management. These
results are in line with the predictions of the upper echelons theory and have
implications for stakeholders, as well as providing insight for regulators in terms
of determining qualifications or requirements to become chief financial officer.
Meanwhile, age, MBA degree, tenure and gender have no effect on earnings
management.
Keywords : characteristic chief financial officer, abnormal accrual, abnormal
discretionary expense, earnings management
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