PENGARUH PROFILE CEO DAN PROFITABILITAS TERHADAP MANAJEMEN LABA

Abstract

The purpose of this study is to investigate the impact of Profitabilitas and Profile CEO on Earning Management. Main Consumer companies listed on the Indonesia Stock Exchange (IDX) between 2019 and 2021 make up the study's population. Secondary data from the firm's financial statements was gathered via the www.idx.co.id website or the individual company websites. The study employed a purposive sampling technique with a number of criteria, and the outcomes included up to 189 sample data. Using SPSS software, do data analysis using the descriptive test, the traditional assumption test, and the test for multiple linear regressions. The results show that (1)  CEO Nationality has no affect on Earning Management, (2) CEO Age has no effect on Earning Management, (3) CEO Narcissisme has no affect on Earning Management, (4) CEO Education has a negative effect on Earning Management, (5) CEO Arrogance proxies with CEO Duality has a positive effect  on Earning Management, (6) CEO Experience has no effect on Earning Management, (7) CEO Overconfidence Experience has no effect on Earning Management, (8) Management Ability has a negative affect on Earning Management, (9) CEO Expertise has no affect on Earning Management, (10) CEO IT Expertise has no effect on Earning Management, (11) Profitability has a positive affect on Earning Management.