PENGARUH JENIS KELAMIN, USIA DAN TENURE CEO (CHIEF EXECUTIVE OFFICERS) TERHADAP PRAKTIK MANAJEMEN LABA

THE EFFECT OF CEO’S (CHIEF EXECUTIVE OFFICERS) GENDER, AGE AND TENURE ON EARNINGS MANAGEMENT PRACTICES

Tujuan penelitian ini yaitu mengetahui pengaruh jenis kelamin, usia, dan tenure CEO terhadap manajemen laba. Populasi yang digunakan yakni perusahaan infrastruktur, utilitas dan transportasi yang terdaftar di Bursa Efek Indonesia. Terdapat 35 perusahaan yang menjadi sampel penelitian selama periode 2016-2018, berdasar metode kuantitatif dengan teknik purposive sampling. Penelitian ini menggunakan metode regresi linier berganda. Hasil penelitian ini menunjukkan usia CEO dan tenure CEO berpengaruh pada manajemen laba, sedangkan jenis kelamin CEO tidak berpengaruh pada manajemen laba.

The purpose of this research is to determine the effect of gender, age, and CEO tenure on earnings management. The populations used are infrastructure, utility, and transportation companies which listed on the Indonesia Stock Exchange. There are 35 companies as research samples during the 2016-2018 period, based on quantitative methods with a purposive sampling technique. This research uses multiple linear regression method. The results of this research indicate that CEO age and CEO tenure affect earnings management, while CEO gender does not affect earnings management.