Arisa, Fabiola Ivana Via and Siswantaya, I. Gede (2022) Pengaruh Karakteristik Chief Executive Officer terhadap Manajemen Laba Riil pada Perusahaan Manufaktur yang Terdaftar pada Bursa Efek Indonesia Periode 2015-2019. ANALISIS, 21 (2). pp. 15-60. ISSN 1978-9750

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Abstract

This study aims to provide empirical evidence regarding the effect of the characteristics of the Chief Executive Officer as represented by the CEO's education level, the CEO's work experience in finance, the age of the CEO, and the gender of the CEO represented by a female CEO on real earnings management in manufacturing companies listed on the Indonesian stock exchange. 2015-2019 period. The data used in this study are secondary data, namely financial statements and company annual reports. The data was obtained from the official website of the Indonesia Stock Exchange and the websites of each company. The dependent variable in this study is the real activity earnings management. The independent variables in this study were the CEO's education level, CEO's work experience in finance, CEO's age, and CEO gender represented by female CEOs. CEO's work experience in finance and CEO gender represented by female CEOs. The data was processed using IBM SPSS Statistics 21. The results of this study indicate that the CEO's education level has a negative and insignificant effect on real earnings management, the CEO's work experience in finance has a positive and significant effect on real earnings management, the CEO's age has a negative and insignificant effect on management. real earnings, and CEO gender represented by female CEOs have a positive and not significant effect on real earnings management.

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