Fivi Anggraini, Riska Gustivani


Abstrak – Apakah Karakteristik CEO dan Posisi Pemimpin Wanita Memicu Manajemen Laba?

Tujuan Utama – Penelitian ini menginvestigasi bagaimana karakteristik chief executive officer (CEO) dan pemimpin wanita berdampak pada manajemen laba. 

Metode – Metode regresi data panel digunakan dalam penelitian ini. Sampel penelitian adalah 23 perusahaan sektor industri konsumsi yang terdaftar pada Bursa Efek Indonesia selama 2016-2020.

Temuan Utama – Beberapa proksi karakteristik CEO mampu memicu manajemen laba, yaitu usia, masa jabatan, keanggotaan dewan, kompensasi, dan keahlian. Pada sisi lain proksi pemimpin wanita tidak menimbulkan perilaku tindakan manajemen laba. Hasil ini menunjukkan bahwa CEO dengan keahlian khusus dapat mempengaruhi kinerja perusahaan.

Implikasi Teori dan Kebijakan – Hasil penelitian mendukung teori keagenan. Selain itu, penelitian ini merekomendasikan bahwa karakteristik CEO dan pemimpin wanita dapat memberikan pengetahuan tentang kinerja direktur utama terhadap perilaku manajemen laba.

Kebaruan Penelitian – Penelitian ini mengkonseptualisasikan semua karakteristik CEO dan pemimpin wanita pada perusahaan sektor industri konsumsi. 


Abstract - Do CEO Characteristics and Women on Boards Drive Earnings Management?

Main Purpose – This study investigates how the characteristics of chief executive officers (CEOs) and women on board impact earnings management.

Method - The panel data regression method is used in this study. The research sample is 23 companies in the consumer industry sector that are listed on the Indonesia Stock Exchange during 2016-2020.

Main Findings – Several characteristic features of a CEO can trigger earnings management, namely age, tenure, board, compensation, and skills. On the other hand, the proxies for women on board do not lead to earnings management behavior. This study indicates that CEOs with special skills can influence company performance.

Theory and Practical Implications – This study supports the agency theory. In addition, this study recommends that the characteristics of the CEO and women on board can provide knowledge about the performance of the main director on earnings management behavior.

Novelty – This study conceptualizes all the characteristics of CEOs and women on board in industrial consumption sector companies.


agency theory; ceo characteristics; earnings management; women on board

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