Email this article Pengaruh perilaku narsisme ceo terhadap kinerja perusahaan melalui manajemen laba pada perusahaan manufaktur yang terdaftar di bursa efek Indonesia
Abstract
Tujuan penelitian ini adalah untuk mengetahui pengaruh Perilaku Narsisme CEO Terhadap Kinerja Perusahaan Melalui Manajemen Laba pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan 3 variabel yaitu variabel independen, dependen dan mediasi. Jenis data yang digunakan adalah data kuantitatif. Sumber data berupa laporan tahunan dan laporan keuangan perusahaan manufaktur selama tiga tahun, dari tahun 2018 hingga tahun 2020. Populasi data yang digunakan dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar dalam Bursa Efek Indonesia dengan jumlah sampel yang digunakan sebanyak 122 perusahaan. Sampel yang digunakan, dipilih berdasarkan kriteria sampel tertentu. Penelitian ini menggunakan metode dokumentasi yang di dapat dari laporan tahunan yang dipublikasikan di website resmi Bursa Efek Indonesia yakni www.idx.co.id. Penelitian ini menggunakan aplikasi Eviews 10 dengan alat analisis yakni deskriptif statistik, regresi data panel, uji sobel, uji F dan uji t. Hasil yang didapat menunjukan bahwa (1) Perilaku Narsisme CEO berdampak positif dan signifikan terhadap Manajemen Laba. (2) Manajemen Laba memediasi hubungan antara Perilaku Narsisme CEO Terhadap Kinerja Perusahaan
Keywords
References
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DOI: https://doi.org/10.30872/jimm.v8i1.12099
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