PENGARUH GENDER CEO, PERGANTIAN CEO, USIA CEO DAN TENURE CEO TERHADAP MANAJEMEN LABA (Studi Empiris Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia pada Tahun 2015-2019)

Abstract

This study aims to analyze and provide empirical evidence regarding the influence of the Chief Executive Officer (CEO) on earnings management. Where, CEO politics whose wealth in this study is CEO gender, CEO turnover, CEO age and CEO tenure. Earning management in this study uses a modified Jones model detection. The population of this research is state-owned companies listed on the Indonesian stock exchange which may be in 20 companies. The sample selected using purposive sampling method. Based on the purposive sampling method, obtained samples in the study of 17 companies. The method of analysis used in this study is multiple linear regression analysis with analysis, namely (SPSS) version 23.0. The results of this study indicate that: (1) CEO gender has no effect on earnings management with a significance level of 0.714> 0.050, (2) CEO turnover affects earnings management with a significance level of 0.004 <0.050, (3) CEO age has no effect on earnings management. with a significance level of 0.634> 0.050, (4) CEO tenure has an effect on earnings management with a significance level of 0.003 <0.050.

Keywords: earnings management, CEO gender, CEO turnover, CEO age, CEO