Title: THE INFLUENCE OF CEO POWER ON THE QUALITY OF ACCOUNTING INFORMATION
Author: RIZKI ENDAH SUSILAPURI
Affiliations: Master of Accounting Study Program, Faculty of Economics and Business, Universitas Airlangga Surabaya
Publisher: Universitas Airlangga
Abstract
This research aims to examine and analyze the influence of chief executive officer power (CEO power) on the quality of accounting information. The strength of the chief executive officer (CEO power) is measured using several measurement attributes, namely: ownership power which is proxied by CEO voting right, expert power which is proxied by CEO tenure, and prestige power which is proxied by CEO interlock. Meanwhile, the quality of accounting information is measured by non-discretionary accrual proxies. The samples used in this research were non-financial companies that were registered and published financial reports on the IDX in 2014 - 2016. The final sample obtained was 164 samples. This research uses regression data analysis techniques. And the results show that CEO voting rights and CEO tenure have a significant positive effect on the quality of accounting information, for prestige power the results show that there is no difference in the quality of accounting information between whether there is a CEO interlock or not.
Keywords: CEO power, ownership power, expert power, prestige power, size, non-discretionary accrual
Sources: http://repository.unair.ac.id/87242/
