Faktor Yang Mempengaruhi Praktik Earnings Managementdi Industri Produsen Consumer Goods

Abstract

The objective of this research is to obtain empirical evidence about the effect of CEO profiles which include CEO age, CEO tenure and CEO gender on earnings management practices in manufacturing companies in the Consumer Goods industry sector listed on the Indonesia Stock Exchange (IDX)during the year 2014 - 2018. This study uses secondary data . This research is conducted with a sample of 113 manufacturing company data with the technique used in this study is purposive sampling. The research data was processed using Statistical Product and Service Solutionsoftwarefor Windows version23 (SPSS version 23).The results of this research show that the CEO tenure has a significant influence on earnings management practices, while the age and CEO's gender do not have a significant effect on earnings management. Thus to reduce earnings management, it is necessary to pay attention to the tenure of the CEO.