Pengaruh CEO Overconfidence Terhadap Manajemen Laba Riil Dengan Kualitas Audit Sebagai Pemoderasi (Studi Pada Sub Sektor Industri Dasar Dan Kimia Tahun 2015-2018)
The purpose of this study is to test empirically the effect of CEO overconfidence to real earning management with audit quality as a moderating factor. The sample of this study are basic industrial and chemical sub sector in Indonesia which listing in BEI with a four year period of 2015-2018 totaling 127 observations. This study used multiple linear regression analysis. The test results states that CEO overconfidence does have affect real earning management. While audit quality is proven to weaken the relationship between CEO overconfidence and real earning management. The control variables used in this study are size and free cash flow. The result of the study indicate that size has no effect and free cash flow has effect on real earning management in basic industrial and chemical sub sector.
The authors who publish this journal agree to the following conditions:
1. The author retains the copyright and gives the journal rights regarding the first publication with the work being simultaneously licensed under the Creative Commons Attribution License which allows others to share the work with acknowledgment of the author's work and the initial publication in this journal.
2. The author can enter separate additional contractual arrangements for non-exclusive distribution of the published version of the journal (for example, send it to an institutional repository or publish in a book), with an acknowledgment of its initial publication in this Journal.
3. Authors are permitted and encouraged to post their work online (e.g., at an institutional repository or on their website) before and during the submission process, as this can lead to productive exchanges, as well as excerpts of previously published works