Tipe CEO owner, CEO profesional, dan keberagaman gender CEO dalam manajemen laba = Types of owner ceo, professional ceo, and ceo gender diversity in profit management

Timbo, Maria Dewanti (2024) Tipe CEO owner, CEO profesional, dan keberagaman gender CEO dalam manajemen laba = Types of owner ceo, professional ceo, and ceo gender diversity in profit management. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini dilakukan dengan tujuan untuk mengetahui ada atau tidaknya pengaruh tipe CEO Owner, CEO Profesional, dan gender CEO dalam praktik manajemen laba. Penelitian dilakukan pada perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) dalam periode tahun 2020 hingga 2022, dengan mengeluarkan perusahaan yang bergerak di industri keuangan. Penulis menggunakan data sekunder dalam penelitian ini, yaitu berupa laporan keuangan perusahaan periode 2020-2022 yang diperoleh dari S&P Capital IQ, laporan tahunan perusahaan yang diperoleh dari website BEI dan website resmi perusahaan. Jumlah sampel pada penelitian ini yaitu sebanyak 60 perusahaan yang terdaftar di BEI dengan teknik analisis data yaitu regresi linear berganda. Hasil penelitian menunjukkan bahwa CEO owner tidak berpengaruh signifikan dalam manajemen laba dibanding CEO profesional, serta CEO laki-laki tidak berpengaruh signifikan dalam manajemen laba dibanding CEO Perempuan. / This research was conducted with the aim of finding out whether there is an influence of the type of CEO Owner, CEO Professional, and CEO gender on earnings management practices. The research was conducted on companies listed on the Indonesia Stock Exchange (BEI) in the period 2020 to 2022, by excluding companies operating in the financial industry. The author used secondary data in this research, namely in the form of company financial reports for the 2020-2022 period obtained from S&P Capital IQ, company annual reports obtained from the IDX website and the company's official website. The number of samples in this research was 60 companies registered on the IDX using a data analysis technique, namely multiple linear regression. The research results show that CEO owners do not have a significant influence on earnings management compared to professional CEOs, and male CEOs do not have a significant influence on earnings management compared to female CEOs.

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