Dyah Istiningrum (2021) Pengaruh Pergantian Direktur Utama Terhadap Praktik Manajemen Laba. Skripsi thesis, UNIVERSITAS AIRLANGGA.

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Abstract

This study aims to examine the effect of managing director changes on earnings management practices. Managing director turnover is measured by dummy. To measure earnings management practices, this study uses the Modified Jones Model. A total of 1424 non-financial companies listed on the Indonesia Stock Exchange in 2015-2019 were selected as samples. This study uses the Random Effect Model-General Least Square (GLS) to test the hypothesis. The results of the analysis show that the turnover of the managing director significantly increases absolute discretionary accruals. This study has limitations in the number of samples of companies that have experienced a change of managing directors, this study does not classify new CEO changes as routine or non-routine.

Item Type:	Thesis (Skripsi)
Additional Information:	KKB KK-2 A.142-21 Ist p
Uncontrolled Keywords:	Managing director turnover, absolute discretionary accruals.
Subjects:	H Social Sciences > HD Industries. Land use. Labor > HD28-70 Management. Industrial Management
Divisions:	04. Fakultas Ekonomi dan Bisnis > Akuntansi
Creators:	Creators NIM Dyah Istiningrum NIM041711333099
Contributors:	Contribution Name NIDN / NIDK Thesis advisor Novrys Suhardianto NIDN0021058303
Depositing User:	Tatik Poedjijarti
Date Deposited:	06 Jul 2021 04:25
Last Modified:	06 Jul 2021 04:25
URI:	http://repository.unair.ac.id/id/eprint/108461
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