Title:
CHIEF FINANCIAL OFFICER ACCOUNTING EDUCATION BACKGROUND AND EARNINGS MANAGEMENT

Authors:
Septina Dwi Wulandari, Poppy Nurmayanti M, Novita Indrawati, Indonesia

Abstract:

This study aims to examine the effect of the chief financial officer accounting education background on earnings management. This study uses two measures of earnings management that are abnormal accrual and abnormal discretionary expense. This study uses all manufacturing companies listed in the Indonesia Stock Exchange (IDX) from 2016 to 2019 as the sample with the final sample is 360 firm-years. The data analysis technique used in this study is multiple regression analysis. These results show that accounting education background affects earnings management. It is expected that policy maker such as company management, investors, and shareholders.