Abstract
This study examines relationship between psychological aspects of CEOs in Islamic Banking to earnings management, psychological aspects related to narcissism CEO. Based on the upper echelon theory, this study picks up the notion that narcissistic CEOs take advantage of accounting choices to enhance their firms and inherently their own personal track records. CEO considered parties related to the company's strategy and decision making, specifically for loan loss provision that represents earning management in the bank industry. Limited research in Islamic area especially in Islamic bank, which explain the psychological aspect from CEO. This study uses a sample of Islamic Banking in Indonesia 2014-2018, which is to measure CEO narcissism by using a photo size of CEO from the annual report, measurement of earnings management using loan loss provision. This study found evidence that there is no relationship between the psychological features of the CEO on earnings management in Islamic Bank.
| Original language | English |
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| Title of host publication | Proceedings of the First International Conference of Economics, Business & Entrepreneurship, ICEBE 2020 |
| DOIs | |
| Publication status | Published - 2021 |
Keywords
- Narcissism CEO
- Earning Management
- Loan Loss Provision
- Islamic Bank