PRESIDENT DIRECTOR TENURE AND EARNINGS MANAGEMENT
Abstract: CEO tenure related
of earnings management. This study also examine whether the earnings management
are differencebetween early CEO tenure and final CEO tenure. The population
this study is publicly traded company listed on the Indonesia Stock Exchange
(IDX) in 2010-2013, best on the purposive sampling method, the total sample is
212 companies. This study use two models to examine earnings management by
Jones Modified model and Roychowdury model, namely discretionary accrual model
and abnormal discretionary expenses. The method of analysis in this study is
paired samples t Test. The result of this study shows paired samples t Test
indicate that earnings management issignificantly different between in the
early years and final years of CEO tenure.
Penulis: Hetty Muniroh
Kode Jurnal: jpakuntansidd160701
