PENGARUH KARAKTERISTIK DEMOGRAFIS TIM MANAJEMEN PUNCAK TERHADAP STRATEGI MANAJEMEN LABA

PENGARUH KARAKTERISTIK DEMOGRAFIS TIM MANAJEMEN PUNCAK TERHADAP STRATEGI MANAJEMEN LABA

gender, management demographic characteristics, earning management

Good company performance will attract outsiders to invest in the company. This can encourage managers to provide financial reports in accordance with internal or external requirements to achieve company goals. Managers as people who provide financial statements can manipulate financial statements by adding or subtracting profits to fool external parties who want to find information in financial statements for consideration in decision making. In the context
of earnings management, differences in individual
characteristics can result in different strategy choices, namely accrual-based earnings management strategies and real activity-based earnings management. This study wants to examine whether there is an influence
between the characteristics of the top management team on the use of earnings management strategies that affect the quality of corporate financial reporting. The results of the study using multiple regression analysis showed (1) male members and top management team members who have financial work experience had
no effect on accrual-based earnings management;
(2) The level of education of the members of the top management team influences accrual-based earnings management; (3) Male members and top management team members who have financial work experience have an influence on earnings management based on real activities through abnormal discretionary costs; and (4) The education level of the members of the top
management team has no effect on earnings management based on real activities.

Mediana Taolin

http://jam.stieykpn.ac.id/index.php/jam/issue/view/129

STIE YKPN Yogyakarta

April 2020

Sri Wahyuni

P ISSN 2621-7031
E ISSN 2621-704X

PDF

Indonesian

Text

Jurnal Akuntansi dan Manajemen STIE YKPN Yogyakarta 2020