THE ANALYSIS OF THE EFFECT OF NARCISSISM ON EARNINGS MANAGEMENT
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Date
2024-04-22
Authors
Melatiana, Tariska
Journal Title
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Publisher
Sekolah Tinggi Ilmu Ekonomi Trisakti
Abstract
The purpose of this research is to obtain empirical evidence regarding the factors that influence earnings management, specifically the influence of CEO narcissism, leverage, independent board of commissioner, managerial ownership, dividend policy, sales growth, company size, as well as profitability.
The population for this research were non-financial sector companies listed on the Indonesia Stock Exchange between 2020 and 2022, and the sampling method was purposive sampling. With this method, 67 non-financial sector companies met the sampling criteria and selected as samples, resulting in a total of 201 data. The data in this research is analyzed using the multiple regression method.
The result of the research showed that CEO narcissism, leverage, independent board of commissioners, managerial ownership, dividend policy, sales growth, company size, and profitability do not affect earnings management.