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Pengaruh Gender, Usia, dan Tingkat Pendidikan Chief Executive Officer Terhadap Manajemen Laba
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Institusion
Universitas Katolik Musi Charitas
Author
Dialim, Jennifer Christina
Subject
H Social Sciences (General) 
Datestamp
2024-03-04 07:51:40 
Abstract :
The purpose of this study is to determine the effect of chief executive officer gender, age, and education level on earnings management. The data that used in this study is secondary data. The population used in this study is properties and real estate companies listed on the Indonesia Stock Exchange for the period 2021-2022. The sampling technique that used for this study is purposive sampling technique and obtained 56 companies with a total sample data of 112 companies. Hypothesis testing is done by using multiple linear regression analysis. The results of this study showed that chief executive officer gender has a negative effect on earnings management, chief executive officer age has a positive effect on earnings management, while chief executive officer education level has no effect on earnings management. 
Institution Info

Universitas Katolik Musi Charitas