Ceo Busyness, Laba Perusahaan, Dan Tone Pengumuman Laba

• Main Author: Adelia Ika Pramesti, -
• Format: Theses and Dissertations NonPeerReviewed
• Language: Indonesian; Indonesian; Indonesian; Indonesian; Indonesian; Indonesian; Indonesian; Indonesian; Japanese; Indonesian; Indonesian
• Published: 2021
• Subjects: HF5601 Accounting
• Online Access: http://repository.unair.ac.id/108484/11/1.%20HALAMAN%20JUDUL.pdf; http://repository.unair.ac.id/108484/1/2.%20ABSTRAK.pdf; http://repository.unair.ac.id/108484/3/3.%20DAFTAR%20ISI.pdf; http://repository.unair.ac.id/108484/2/4.%20BAB%201%20PENDAHULUAN.pdf; http://repository.unair.ac.id/108484/4/5.%20BAB%202%20TINJAUAN%20PUSTAKA.pdf; http://repository.unair.ac.id/108484/5/6.%20BAB%203%20METODE%20PENELITIAN.pdf; http://repository.unair.ac.id/108484/6/7.%20BAB%204%20HASIL%20DAN%20PEMBAHASAN.pdf; http://repository.unair.ac.id/108484/7/8.%20BAB%205%20KESIMPULAN%20DAN%20SARAN.pdf; http://repository.unair.ac.id/108484/8/9.%20DAFTAR%20PUSTAKA.pdf; http://repository.unair.ac.id/108484/9/10.%20LAMPIRAN.pdf; http://repository.unair.ac.id/108484/10/11.%20PERMOHONAN%20EMBARGO.pdf; http://repository.unair.ac.id/108484/; http://lib.unair.ac.id
• Institution: Universitas Airlangga

This study aims to examine the relationship between Chief Executive Officer (CEO) busyness and company’s earnings, also to examine how this relationship can be stronger or weaker when it moderated with earnings announcement tone. This study uses 1277 firms-year observations from firm listed on the Indonesia Stock Exchange (IDX) exclude SIC 6 (finance, assurance, and real estate sector) for the period spanning 2016 to 2019. This study uses an OLS regression model with STATA 14.0 software. Author finds that busy CEOs are associated with higher earnings. The positive relationship is weaker in firms with more pessimism tone in their earnings announcement. For firms and shareholders, the findings indicate that it is a good idea for CEOs to hold two or more outside directorships because they can give many benefits to their firm.