Abstract

The primary objective of this research is to obtain empirical evidence regarding the impact of CEO narcissism on earnings management, taking into account political connections as a moderating factor. The study focuses on state-owned enterprises listed on the Indonesia Stock Exchange during the period 2017-2021. The selection of samples in this study utilizes purposive sampling, yielding a sample size of 15 state-owned companies. The analytical approach involves multiple linear regression. The findings suggest that: (1) CEO narcissism positively influences earnings management, and (2) the presence of political connections as a moderating variable does not significantly alter the impact of CEO narcissism on earnings management.

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