CD Skripsi

Karakteristik Presiden Direktur Dan Manajemen Laba

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ABSTRACT
This study aims to examine the effect of president director’s
characteristics (i.e., tenure, age, gender and education) on earnings management.
This study used accrual earnings management with abnormal accruals as a proxy
and real activity earnings management with abnormal discretionary expense as a
proxy for earnings management. The population in this study are all
manufacturing companies listed on the Indonesia Stock Exchange between 2016
and 2019. The sample was selected based on the purposive sampling method, so
that the companies sampled were 91 companies with a total of 364 observations.
The data analysis method used in this study is multiple regression analysis. The
results of this study showed that age has a negatively significant effect on
abnormal accruals and has not significant effect on abnormal discretionary
expense. An MBA degree as a proxy for education has a positively significant
effect on earnings management. Our results are consistent with the predictions of
the upper echelons theory and have implications for various stakeholders, as well
as providing insight for regulators in determining the qualifications or
requirements to become president director. Meanwhile, accounting education
background as a proxy for education, gender, and tenure has not a significant
effect on earnings management.
Keywords: characteristics of the president director; earnings management;
abnormal accruals; abnormal discretionary expense

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 121 (0082)

Penerbit

Pekanbaru. : Universitas Riau – Fakultas Ekonomi Dan Bisnis - Akuntansi., 2021

Deskripsi Fisik

ix, 79 hlm.; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 121 (0082)

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

Daus

Versi lain/terkait

Lampiran Berkas

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