EFFECTS OF CHIEF EXECUTIVE OFFICER’S NARSISMIC CHARACTERISTICS ON EARNINGS MANAGEMENT PRACTICES IN INDONESIA
This research aims to explore the role of management personalities in corporate governance in the context of corporate accounting decisions. Specifically, the study examined the relationship between CEO narcissism and the extent of the company’s earnings management practices. This research was conducted on non-financial companies listed on the Indonesia Stock Exchange (IDX) in 2022. In this study, the sampling technique used was purposive sampling so that samples were obtained as many as 250 non-financial companies. The results concluded that CEO Narcissism had no effect on a company’s earnings management practices. This means that CEO narcissism (CEOs with high-self confidence) will not use accounting policies to practice earnings management or it can be conveyed that more narcissistic CEOs will not distort the financial information available to investors by managing income (earnings management practices).
Keywords: CEO Narcissism; Earning Management; Upper Echelon Theory
