CEO Narcissism, Company Value and Earnings Management in Industrial Sector of Indonesia

journal of accounting finance and auditing studies (JAFAS) Pub Date : 2022-10-01 DOI:10.32602/jafas.2022.040

I. Sari, L. Fuadah

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引用次数: 1

Abstract

Purpose: (i) Analyze and test CEO Narcissism Against Corporate Value and Earnings Management; (ii) Analyzing and testing the effect of CEO Narcissism Intervening on Company Value and Earnings Management in Manufacturing Companies in the Industrial Sector Listed on the Indonesia Stock Exchange for period 2016-2020 Methodology: This study uses descriptive analysis, a type of quantitative research, which, when viewed from the data analysis method The data analysis technique used in the study used linear regression. Then for the company's value using the Tobin's Q ratio and to assess the level of earnings management using the Modified Jones Model Findings: CEO narcissism has a positive effect on firm value, which means that every increase in CEO narcissism will increase firm value. CEO narcissism has a positive and significant effect on earnings management which this result explains that every increase in CEO narration will increase earnings management. CEO narcissism has a positive and significant effect on earnings management which this result explains that every increase in CEO narration will increase earnings management. Originality/Value: This research is to have a view terms of the Effect of CEO Narcissism on Company Value and Earnings Management as an Intervening Variable in Manufacturing Companies in the Industrial Sector Listed on the Indonesia Stock Exchange for the 2016-2020 period in terms of contributions in the field of education and research results by the hypothesis, therefore That's the formulation for further research to consider the sector and additional variables.

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印尼工业部门CEO自恋、公司价值与盈余管理

目的:(1)分析和检验CEO自恋对企业价值和盈余管理的影响;(ii)分析和检验CEO自恋干预对2016-2020年印尼证券交易所工业板块制造业公司价值和盈余管理的影响。方法:本研究采用描述性分析，定量研究的类型，从数据分析方法来看，研究中使用的数据分析技术使用线性回归。然后运用托宾Q比对公司价值进行评估，并运用修正的琼斯模型对盈余管理水平进行评估。研究发现:CEO自恋对公司价值有正向影响，即CEO自恋程度的每提高都会增加公司价值。CEO自恋对盈余管理有显著的正向影响，这一结果解释了CEO叙事的每一次增加都会增加盈余管理。CEO自恋对盈余管理有显著的正向影响，这一结果解释了CEO叙述性的每增加都会增加盈余管理。原创性/价值:本研究旨在通过假设来观察2016-2020年期间在印度尼西亚证券交易所上市的工业部门制造业公司中，CEO自恋对公司价值和盈余管理作为干预变量的影响在教育领域和研究成果方面的贡献，因此，这是进一步研究考虑部门和其他变量的公式。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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journal of accounting finance and auditing studies (JAFAS)

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