CEO Narcissism on Earnings Management with Managerial Ownership as Moderating

Abstract

Earnings management is a manager's action to report profits that can maximize personal or company interests by using accounting policies in the world of business, finance, and accounting. This study aims to analyze the effect of CEO narcissism on earnings management, with managerial ownership as a moderating variable. The research sample is a transportation and logistics company listed on the Indonesia Stock Exchange during 2021-2023 with a total 78 companies with criteria using purposive sampling technique. The data was analyzed with quantitative descriptive analysis using SPSS v.26. CEO narcissism is a determinant of companies in carrying out earnings management actions. While managerial ownership has not been able to moderate the CEO's narcissistic attitude towards earnings management.