Pengaruh Keahlian Dan Pengalaman Ceo Terhadap Manajemen Laba Dengan Keterlibatan Keluarga Sebagai Variabel Moderasi

• Main Author: Catelya Chasmar, -
• Format: Theses and Dissertations NonPeerReviewed
• Language: English; English; English; English; English; English; English; English; English; English; English
• Published: 2020
• Subjects: HD61 Risk Management
• Online Access: http://repository.unair.ac.id/101622/1/1.%20HALAMAN%20JUDUL%20.pdf; http://repository.unair.ac.id/101622/2/2.%20ABSTRACT.pdf; http://repository.unair.ac.id/101622/3/3.%20DAFTAR%20ISI.pdf; http://repository.unair.ac.id/101622/4/4.%20BAB%201%20PENDAHULUAN%20.pdf; http://repository.unair.ac.id/101622/5/5.%20BAB%202%20TINJAUAN%20PUSTAKA%20.pdf; http://repository.unair.ac.id/101622/6/6.%20BAB%203%20METODE%20PENELITIAN%20.pdf; http://repository.unair.ac.id/101622/7/7.%20BAB%204%20HASIL%20DAN%20PEMBAHASAN%20.pdf; http://repository.unair.ac.id/101622/8/8.%20BAB%205%20SIMPULAN%20DAN%20SARAN%20.pdf; http://repository.unair.ac.id/101622/9/9.%20DAFTAR%20PUSTAKA%20.pdf; http://repository.unair.ac.id/101622/10/10.%20LAMPIRAN%20.pdf; http://repository.unair.ac.id/101622/11/embargo_CatelyaChasmar_041611333233%20-%20catelya%20chasmar.pdf; http://repository.unair.ac.id/101622/; http://lib.unair.ac.id
• Institution: Universitas Airlangga

This study aims to analyze on the influence of CEO experience and CEO expertise on earning management with family involvement as moderating variable. The number of observations used was 198 firms obtained from reports of manufacturing industry listed on the Indonesia Stock Exchange. This study use quantitative method with sample taken from secondary data which are 295 public family firms categorized as manufactured industry from Bursa Efek Indonesia year 2014-2018. The analysis used in this research are two kinds of analysis techniques which are multiple linear regression and moderated regression analysis. The results of this study indicate that CEO experience and CEO expertise have a negative effect on earning management. In addition, the results of the study also showed that family involvement were unable to moderate CEO experience and CEO expertise on earning management.