sparta, sparta and Putri, Dellya Utami and Agtiano, Serli Eka and Syafputri, Shania Anasthasia (2021) MASA KERJA CEO DAN MANAJEMEN LABA. In: NATIONAL CONFERENCE & CALL PAPER IBS, 27 Oktober 2021, jakarta.
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Abstract
Earnings management has been done in many companies for a long time and aims to maximize or minimize profits in financial statements. Earnings management practices can be seen in the case of PT Garuda Indonesia for the transportation sector and Bank Bukopin for the financial sector such as banking. This study usesthe banking sector listed on the Indonesia Stock Exchange for the 2016-2020 period, which aims to determine whether the banking sector is listed or listed on the Indonesia Stock Exchange (IDX) practice earnings management. The researcher chooses the CEO's early and late years of service as an independent variable to identify whether CEO's tenure has an effect on earnings management which is used as the dependent variable in the banking sector. This study measures earnings management with discretionary accruals using the modified Jones model. This study found that CEO's early and late tenure in the banking sector had a negative effect on earnings management practices. This research is expected to be useful for practitioners in making decisions in managing the company's performance in order to maximize the value of the company
| Item Type: | Conference or Workshop Item (Paper) |
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| Uncontrolled Keywords: | Manajemen Laba, CEO Awal, CEO Akhir |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Prodi S1 Akuntansi |
| Depositing User: | Sparta Sparta |
| Date Deposited: | 07 Apr 2023 08:42 |
| Last Modified: | 07 Apr 2023 08:42 |
| URI: | http://repository.ibs.ac.id/id/eprint/6530 |
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