Pengaruh Tenure CEO terhadap Readability Narasi Pengungkapan
This study examines the influence of CEO tenure on readability of narratives disclosure. This study also included company size and company age as control variables. The sample used in this study was 482 companies listed on the Indonesia Stock Exchange in 2018. There are not many studies on readabili...
| Main Author: | |
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| Format: | Article |
| Language: | Indonesian |
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Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura
2020-04-01
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| Series: | Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK) |
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| Online Access: | https://jurnal.untan.ac.id/index.php/JJ/article/view/37114 |
| _version_ | 1828811640236146688 |
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| author | Moh. Baqir Ainun |
| author_facet | Moh. Baqir Ainun |
| author_sort | Moh. Baqir Ainun |
| collection | DOAJ |
| description | This study examines the influence of CEO tenure on readability of narratives disclosure. This study also included company size and company age as control variables. The sample used in this study was 482 companies listed on the Indonesia Stock Exchange in 2018. There are not many studies on readability of narratives disclosure in Indonesia, so this study is expected to motivate academics to develop studies on disclosure narrative readability. The results showed that more longer CEO tenure could increase the readability of narratives disclosure. This condition can occur because CEO with longer tenure will be better able to communicate firm conditions in naratives disclosure that is simpler and easier to understand than CEO with shorter tenure. Moreover, firm size and firm age add complexity to narratives disclosure and decrease readability. This condition occurs because more larger the firm size and more older the firm age can create more items that must be disclosed in the narratives disclosure. This study can use to enrich the literature about influence of CEO tenure on readability of narratives disclosure. |
| first_indexed | 2024-12-12T09:30:34Z |
| format | Article |
| id | doaj.art-0130701afefa4465a8dcb608ffd16c64 |
| institution | Directory Open Access Journal |
| issn | 2087-9954 2550-0066 |
| language | Indonesian |
| last_indexed | 2024-12-12T09:30:34Z |
| publishDate | 2020-04-01 |
| publisher | Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura |
| record_format | Article |
| series | Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK) |
| spelling | doaj.art-0130701afefa4465a8dcb608ffd16c642022-12-22T00:28:52ZindFakultas Ekonomi dan Bisnis, Universitas TanjungpuraJurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK)2087-99542550-00662020-04-0191718310.26418/jebik.v9i1.3711429299Pengaruh Tenure CEO terhadap Readability Narasi PengungkapanMoh. Baqir Ainun0Mahasiswa Magister Akuntansi, Universitas AirlanggaThis study examines the influence of CEO tenure on readability of narratives disclosure. This study also included company size and company age as control variables. The sample used in this study was 482 companies listed on the Indonesia Stock Exchange in 2018. There are not many studies on readability of narratives disclosure in Indonesia, so this study is expected to motivate academics to develop studies on disclosure narrative readability. The results showed that more longer CEO tenure could increase the readability of narratives disclosure. This condition can occur because CEO with longer tenure will be better able to communicate firm conditions in naratives disclosure that is simpler and easier to understand than CEO with shorter tenure. Moreover, firm size and firm age add complexity to narratives disclosure and decrease readability. This condition occurs because more larger the firm size and more older the firm age can create more items that must be disclosed in the narratives disclosure. This study can use to enrich the literature about influence of CEO tenure on readability of narratives disclosure.https://jurnal.untan.ac.id/index.php/JJ/article/view/37114tenurereadabilitydisclosureupper echelons theory |
| spellingShingle | Moh. Baqir Ainun Pengaruh Tenure CEO terhadap Readability Narasi Pengungkapan Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK) tenure readability disclosure upper echelons theory |
| title | Pengaruh Tenure CEO terhadap Readability Narasi Pengungkapan |
| title_full | Pengaruh Tenure CEO terhadap Readability Narasi Pengungkapan |
| title_fullStr | Pengaruh Tenure CEO terhadap Readability Narasi Pengungkapan |
| title_full_unstemmed | Pengaruh Tenure CEO terhadap Readability Narasi Pengungkapan |
| title_short | Pengaruh Tenure CEO terhadap Readability Narasi Pengungkapan |
| title_sort | pengaruh tenure ceo terhadap readability narasi pengungkapan |
| topic | tenure readability disclosure upper echelons theory |
| url | https://jurnal.untan.ac.id/index.php/JJ/article/view/37114 |
| work_keys_str_mv | AT mohbaqirainun pengaruhtenureceoterhadapreadabilitynarasipengungkapan |