Pengaruh Chief Executive Officer Power dan Chief Executive Officer Narcissism terhadap Earnings Management dengan Internal Control sebagai Pemoderasi

Zefanya, Christine Natania (2025) Pengaruh Chief Executive Officer Power dan Chief Executive Officer Narcissism terhadap Earnings Management dengan Internal Control sebagai Pemoderasi. Sarjana (S1) thesis, STIE Tri Bhakti.

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Abstract

Objective: This study aims to obtain empirical evidence regarding the influence of chief executive officer power and chief executive officer narcissism on earnings management with internal control as a moderator. Design/Methodology/Approach: This This research uses quantitative research. The population of this research is in non-cyclical consumer sector companies which have 128 companies with 4 subsectors consisting of the primary goods retail trade subsector which has 13 companies, the food and beverage subsector has 103 companies, the cigarette subsector has 5 companies, and the non-durable household products subsector has 12 companies. The sample in this study were primary consumer goods sector companies listed on the Indonesia Stock Exchange in 2020-2023 totaling 56 companies. The data analysis technique used to test the hypothesis is multiple regression analysis using Eviews 9 software. Findings: This results of this study indicate that chief executive officer power influences earning management, the variable of chief executive officer narcissism influences earnings management, and the variable of internal control influences influences earnings management. Futhermore, for the moderating variable, internal control cannot strengthen the influence of chief executive officer power, and internal control cannot strengthen the influence of chief executive officer narcissism. Originality/value: This study discusses earnings management and other influecing factors such as Chief Executive Officer Power, Chief Executive Officer Narcissism, and Internal Control as moderating variables that focus on non-cyclical consumer sector companies. This study uses the Modified Jones model by Patricia M. Doechow, Richard G. Sloan, and Amy P. Sweeney in 1995 as a measurement of Earnings Management.

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