2021
DOI: 10.33096/atestasi.v4i1.645
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The Impact of CEO Narcissism Behavior on Firm Performance through Earnings Management

Abstract: The purpose of this study is to see if Narcissistic CEO behavior patterns lead to earnings management. This study looks at the signs of Narcissistic CEO management practices and how they relate to company performance in 19 Manufacturing Companies listed on the IDX from 2017 to 2019. There are 57 people in the sample. The method of research used in this study was quantitative research with a causal approach. The SPSS test tool for Windows 24.0 is used to test hypotheses by using Path analysis. The findings, CEO… Show more

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Cited by 6 publications
(8 citation statements)
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“…High self-confidence and an excessive amount of admiration for oneself are characteristics of CEO narcissism (Christian & Sulistiawan, 2022). CEOs with narcissistic personalities like to show their superiority to get attention and praise from others (Rusydi, 2021). CEO narcissism is closely related to firm performance.…”
Section: Ceo Narcissism's Effect On Firm Performancementioning
confidence: 99%
“…High self-confidence and an excessive amount of admiration for oneself are characteristics of CEO narcissism (Christian & Sulistiawan, 2022). CEOs with narcissistic personalities like to show their superiority to get attention and praise from others (Rusydi, 2021). CEO narcissism is closely related to firm performance.…”
Section: Ceo Narcissism's Effect On Firm Performancementioning
confidence: 99%
“…The signaling hypothesis explains why businesses divulge information to the capital market which will manipulate results to announce bad news to the market while also proving their honesty, integrity, and confidence in their capacity to handle the current issues (Osma, Conde and Valeiras, 2022). According Rusydi (2021), ''EM is a deceptive signal since it encourages investors to take on more risk. Is also referred to as management interference in external financial reports that emphasizes personal interests''.…”
Section: Signaling Theorymentioning
confidence: 99%
“…Perbedaan kepentingan antara prinsipal dan agen dapat menimbulkan masalah keagenan, dimana masing-masing pihak mengutamakan kepentingannya. Sebagai manusia rasional, agen memprioritaskan kepentingannya (sambil mengabaikan kepentingan prinsipal), seperti memanipulasi laporan laba rugi (Rusydi, 2021). Perusahaan yang dipimpin oleh CEO narsistik cenderung lebih sering menggunakan metode akuntansi secara tidak etis untuk meningkatkan kinerja perusahaan, memanipulasi pajak, dan meningkatkan kompensasi CEO (Amernic & Craig, 2010); (Olsen et al, 2013).…”
Section: Agency Theoryunclassified
“…Hal ini juga sejalan dengan berkembangnya arus penelitian perilaku yang menunjukkan bahwa karakteristik pribadi eksekutif perusahaan memiliki peran yang signifikan terhadap kebijakan perusahaan. Misalnya, beberapa penelitian lain telah menemukan hubungan yang signifikan antara Narsisme CEO dengan kualitas laba perusahaan di Indonesia (Rispantyo, 2019), narsisme CEO berdampak pada perilaku manajemen laba, tetapi juga berdampak pada kinerja perusahaan melalui praktik atau tindakan manajemen laba (Rusydi, 2021), karakteristik eksekutif yang meliputi usia CEO dan CFO, masa jabatan CEO, dan tingkat pendidikan CEO berpengaruh secara positif terhadap manajemen laba dan masa jabatan CFO berpengaruh negatif terhadap manajemen laba (Dewi & Damayanti, 2020), Karakteristik CEO (jenis kelamin, tenur, pengalaman kerja keuangan CEO, pengetahuan bisnis, dan CEO pendiri) dan Kualitas Akrual (Nurmayanti, 2020). Namun, serentetan penelitian tersebut belum banyak yang mengkaji mengenai hubungan antara karakteristik psikologikal (narsisme CEO) dan manajemen laba.…”
unclassified