Please use this identifier to cite or link to this item: https://www.um.edu.mt/library/oar/handle/123456789/102933
Title: CEO narcissism, company value and earnings management in industrial sector of Indonesia
Authors: Kumala Sari, Intan
Fuadah, Luk Luk
Yusnaini
Keywords: Chief executive officers -- Psychology
Narcissism
Earnings management
Value
Issue Date: 2022-10
Publisher: Ahmet Gökgöz
Citation: Kumala Sari, I., Fuadah, L. L., & Yusnaini (2022). CEO narcissism, company value and earnings management in industrial sector of Indonesia. Journal of Accounting, Finance and Auditing Studies, 8(4), 334-357.
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.
URI: https://www.um.edu.mt/library/oar/handle/123456789/102933
Appears in Collections:Journal of Accounting, Finance and Auditing Studies, Volume 8, Issue 4
Journal of Accounting, Finance and Auditing Studies, Volume 8, Issue 4

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