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Image of Karakteristik Direktur Keuangan Dan Manajemen Laba
Penanda Bagikan

CD Skripsi

Karakteristik Direktur Keuangan Dan Manajemen Laba

SEPTINA DWI WULANDARI / 1702110026 - Nama Orang;

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


Ketersediaan
#
Perpustakaan Universitas Riau 02 03. 121 (0084)
02 03. 121 (0084)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 121 (0084)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis - Akuntansi., 2021
Deskripsi Fisik
xii, 29 hlm.; ill.: 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
02 03. 121 (0084)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
Daus
Versi lain/terkait

Tidak tersedia versi lain

Lampiran Berkas
  • COVER
  • ABSTRAK
  • DAFTAR ISI
  • BAB I PENDAHULUAN
  • BAB II TINJAUAN PUSTAKA
  • BAB III METODE PENELITIAN
  • BAB IV GAMBARAN UMUM OBJEK PENELITIAN
  • BAB V HASIL DAN PEMBAHASAN
  • BAB VI PENUTUP
  • DAFTAR PUSTAKA
  • LAMPIRAN
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