Heryuni Humaira, Mayar Afriyenti

Pengaruh Karakteristik CEO dan Kepemilikan Saham Manajerial terhadap Real Earnings Management pada Perusahaan Pertambangan yang Terdaftar di BEI tahun 2020-2023

Introduction

Pengaruh karakteristik ceo dan kepemilikan saham manajerial terhadap real earnings management pada perusahaan pertambangan yang terdaftar di bei tahun 2020-2023. Analisis dampak karakteristik CEO (keahlian finansial, gender) dan kepemilikan saham manajerial terhadap real earnings management di perusahaan tambang BEI 2020-2023.

Abstract

This study aims to find out how the characteristics of CEOs and managerial stock ownership affect real earnings management. In this study, the sampling method used the purposive sampling method, so that 196 research samples were obtained, from 49 mining companies listed on the Indonesia Stock Exchange (IDX) in 2020-2023. In hypothesis testing, this study used panel data regression analysis with a fixed effect model (FEM) and tested the model using EViews 12. These findings show that CEO financial expertise has a negative effect on real earnings management. Meanwhile CEO nationality, CEO tenure, CEO gender, CEO politically connected, CEO turnover, and managerial stock ownership do not have a significant effect on real earnings management.

Review

This study investigates the influence of CEO characteristics and managerial stock ownership on real earnings management among mining companies listed on the Indonesia Stock Exchange (IDX) between 2020 and 2023. The chosen topic is highly relevant, given the ongoing focus on corporate governance and earnings quality, especially within resource-rich sectors and emerging markets. The research design, utilizing a panel data regression analysis with a Fixed Effect Model (FEM) on a sample of 196 observations, appears appropriate for analyzing longitudinal firm-level data. A key strength highlighted in the abstract is the finding that CEO financial expertise significantly and negatively affects real earnings management, offering a valuable insight for corporate boards and policymakers. However, the abstract could benefit from providing more contextual detail to enhance its impact. While several CEO characteristics and managerial stock ownership were found to have no significant effect, a brief discussion within the abstract explaining why these non-findings might have occurred or how they relate to existing literature would add depth. For instance, do these results challenge conventional wisdom or are they specific to the Indonesian mining context? Additionally, a concise mention of the specific proxies used to measure 'real earnings management' would improve methodological transparency, allowing readers to better assess the study's robustness. Overall, this research offers a valuable contribution to the understanding of factors influencing real earnings management in an under-researched context. The significant finding regarding CEO financial expertise provides actionable insights into executive selection and corporate oversight. While the extensive list of non-significant variables warrants further discussion within the full paper, the study's rigorous methodology provides a solid foundation. These findings, both positive and null, serve as a critical starting point for further exploration into the intricate relationship between leadership attributes and financial reporting practices in the Indonesian market.

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