DAPATKAH NARSISME CEO MEMPENGARUHI PERILAKU PRAKTIK EARNING MANAGEMENT PERUSAHAAN NON KEUANGAN DI INDONESIA?

Sayekti Endah Retno Meilani; Indriyana Puspitosari; Wahyu Pramesti; Imanda Firmantyas Putri Pertiwi; Wiyadi Wiyadi

doi:10.23917/dayasaing.v23i2.16001

DAPATKAH NARSISME CEO MEMPENGARUHI PERILAKU PRAKTIK EARNING MANAGEMENT PERUSAHAAN NON KEUANGAN DI INDONESIA?

Sayekti Endah Retno Meilani^(1*), Indriyana Puspitosari⁽²⁾, Wahyu Pramesti⁽³⁾, Imanda Firmantyas Putri Pertiwi⁽⁴⁾, Wiyadi Wiyadi⁽⁵⁾

(1) Akuntansi Syariah FEBI UIN RM Said Surakarta
(2) UIN RM Said Surakarta
(3) UIN RM Said Surakarta
(4) UIN RM Said Surakarta
(5) Universitas Muhammadiyah Surakarta
(*) Corresponding Author

Abstract

Penelitian ini bertujuan untuk mengeksplorasi peran kepribadian manajemen dalam tata kelola perusahaan dalam konteks keputusan akuntansi perusahaan. Secara khusus, penelitian ini menguji hubungan antara narsisme CEO dan sejauh mana praktik manajemen laba yang dilakukan perusahaan. Penelitian ini dilakukan pada perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019. Dalam penelitian ini, teknik pengambilan sampel yang digunakan adalah purposive sampling sehingga diperoleh sampel sebanyak 259 perusahaan non keuangan. Hasil penelitian menyimpulkan bahwa Narsisme CEO tidak berpengaruh terhadap praktik manajemen laba perusahaan. Hal ini berarti bahwa narsisme CEO (CEO dengan kepercayaan diri tinggi) ternyata tidak akan menggunakan kebijakan akuntansi untuk mempraktikkan manajemen laba atau dapat disampaikan bahwa CEO yang lebih narsis tidak akan mendistorsi informasi keuangan yang tersedia bagi investor dengan mengelola pendapatan (praktik manajemen laba).

Keywords

Narsisme CEO; Manajemen Laba; Upper Echelon Theory

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DOI: 10.23917/dayasaing.v23i2.16001