Title: THE EFFECT OF CEO POWER ON THE QUALITY OF ACCOUNTING INFORMATION

Authors: RIZKI ENDAH SUSILAPUTRI

Affiliations: Master of Accounting Study Program, Faculty of Economics and Business, Universitas Airlangga Surabaya

Publisher: Universitas Airlangga

Abstract

This study aims to examine and analyze the influence of chief executive officer power (CEO power) on the quality of accounting information. Chief executive officer power (CEO power) is measured using several measurement attributes, namely: ownership power proxied by CEO voting right, expert power proxied by CEO tenure, and prestige power proxied by CEO interlock. While the quality of accounting information is measured by non-discretionary accrual proxy. The sample used in this study were non-financial companies listed and published financial reports on the IDX in 2014-2016. The final sample obtained was 164 samples. This study used regression data analysis techniques. And the results show that CEO voting right and CEO tenure have a significant positive effect on the quality of accounting information, for prestige power shows the results that there is no difference in the quality of accounting information between the presence of CEO interlock and without.

Keywords: CEO power, ownership power, expert power, prestige power, size, non-discretionary accrual

Sources: http://repository.unair.ac.id/87242/