CEO Power dan Komparabilitas Laporan Keuangan
DOI:
https://doi.org/10.38035/jafm.v6i3.2283Keywords:
CEO Power, Financial Statement ComparabilityAbstract
Penelitian ini bertujuan untuk menguji perngaruh CEO Power terhadap Komparabilitas Laporan Keuangan sebagai karakteristik kualitatif pelaporan keuangan. Populasi dalam penelitian ini adalah Perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2018-2023. Jumlah sampel dalam penelitian ini yaitu 175 perusahaan dengan 880 observasi. Penelitian ini menggunakan regresi data panel, dimana hasil penelitian menunjukkan pengaruh negatif yang signifikan terhadap kepemilikan kas perusahaan. Sehingga semakin tinggi CEO Power dalam sebuah Perusahaan, maka semakin rendah tingkat komparabilitas laporan keuangan.
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