CD Tesis

Pengaruh Kecakapan Manajerial, Kepemilikan Manajerial Dan CEO Founding Terhadap Manajemen Laba : Bukti Empiris Dari Perusahaan Manufaktur Di Indonesia Tahun 2019-2022

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This research aims to analyze the influence of managerial ability, managerial ownership and CEO founding on real earnings management of manufacturing companies in Indonesia in 2019-2022. The sampling technique used purposive sampling with a total sample of 168 family companies in the manufacturing sector listed on the IDX in 2019-2022 that had management shares during the research period, did not delisting during the observation period, and had complete information needed on calculations indicators used in research and publishing financial reports use rupiah currency units. The data analysis technique in this research uses multiple linear regression..
The research results show that managerial ability has a significant negative effect on real earnings management, managerial ownership has a significant negative effect on real earnings management. However, CEO founding has no effect on real earnings management. Other results show that the control variables show that company size and leverage have a positive effect on real earnings management. Meanwhile, the liquidity has no effect on real earnings management.
The results of this research hope will be able to minimize the occurrence of earnings management through real activities which can be detrimental to the company due to decreased stakeholder trust in the quality of the company's financial reports. Because based on research results, it shows that companies can implement high management integrity and increase share ownership. A capable manager is considered to have good ability, integrity and expertise so that he can make the right decisions to achieve company goals and by increasing managerial ownership he will align or unite the interests of managers with shareholders thereby reducing managers' opportunistic behavior, which in this case is earnings management..

Keywords : Managerial ability, managerial ownership, CEO founding, real earnings management

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2010241787

Penerbit

Pekanbaru : Universitas Riau Pascasarjana Tesis Akuntansi., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2010241787

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

Jaka

Versi lain/terkait

Lampiran Berkas

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