Analysis of the Effect of CEO Change and Financial Distress on Earnings Management in Insurance Companies Listed on the IDX for the 2013-2022 Period

Abstract

This research aims to provide a deeper understanding of the influence of CEO turnover and financial distress on earnings management practices in insurance companies. The study used insurance companies registered on the IDX for the 2013-2022 period as research objects, using a sample of 11 insurance companies that met the predetermined sample criteria and an observation period of 10 years. The observation data amounted to 110 data. The data collection method uses secondary data from the company's official website and the Indonesian Stock Exchange (BEI). The analytical method used in this research is multiple linear regression analysis using the SPSS (Statistical Product Service Solutions) version 27 application tool. Based on the results of data analysis and hypothesis testing, it shows that the CEO change variable does not affect earnings management. Meanwhile, financial distress affects earnings management.