Hutagalung, Tirza Ruth Kezia (2025) PENGARUH KARAKTERISTIK CEO TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR PADA BURSA EFEK INDONESIA. Undergraduate thesis, Universitas Katolik Musi Charitas.
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Abstract
This study examines the effect of CEO characteristics, including gender, education level, and narcissism, on earnings management in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2023 period. The sample consists of 72 companies (288 observations) selected using purposive sampling. Secondary data were obtained from annual reports and financial statements, with earnings management measured using the Modified Jones Model and analyzed through Two-Way ANOVA. The results indicate that none of the three independent variables have a significant effect on earnings management.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Uncontrolled Keywords: | CEO characteristics, gender, education, narcissism, earnings management |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HG Finance |
| Divisions: | Book Section > Accounting Study Program |
| Depositing User: | Tirza Ruth Kezia Hutagalung |
| Date Deposited: | 15 Oct 2025 04:28 |
| Last Modified: | 03 Dec 2025 02:36 |
| URI: | http://eprints.ukmc.ac.id/id/eprint/15059 |
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