PENGARUH KOMPETENSI CEO DAN GENDER CEO TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN DUALITAS CEO SEBAGAI VARIABEL MODERASI
Keywords:
Quality of financial reports, CEO competency, CEO gender, CEO dualityAbstract
This study aims to examine the influence of CEO competence and CEO gender on the quality of financial statements. The object of this study is consumer non-cyclicals companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022. The sampling technique in this study uses a purposive sampling technique. A total of 33 out of 122 consumer non-cyclicals companies have met the criteria determined by the company. The method used in the analysis uses Partial Least Square (PLS) – Structural Equation Modeling (SEM) data analysis and is supported by WarpPLS 7.0 software. The results of the study show that CEO competence and CEO gender have a positive effect on the quality of financial statements. The result of the interaction of CEO competencies is moderated, the duality of CEOs to the quality of financial statements is not moderated. Then, CEO Gender moderated CEO duality on the quality of financial statements is to weaken the influence of CEO duality on.
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