<mets:mets OBJID="eprint_47455" LABEL="Eprints Item" xsi:schemaLocation="http://www.loc.gov/METS/ http://www.loc.gov/standards/mets/mets.xsd http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-3.xsd" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:mods="http://www.loc.gov/mods/v3" xmlns:mets="http://www.loc.gov/METS/" xmlns:xlink="http://www.w3.org/1999/xlink"><mets:metsHdr CREATEDATE="2026-10-08T07:17:04Z"><mets:agent ROLE="CUSTODIAN" TYPE="ORGANIZATION"><mets:name>Repository Universitas Negeri Padang</mets:name></mets:agent></mets:metsHdr><mets:dmdSec ID="DMD_eprint_47455_mods"><mets:mdWrap MDTYPE="MODS"><mets:xmlData><mods:titleInfo><mods:title>Pengaruh Karakteristik CEO dan Kepemilikan Saham Manajerial terhadap Real Earnings Management: Studi Empiris pada Perusahaan Sektor Pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2020-2023</mods:title></mods:titleInfo><mods:name type="personal"><mods:namePart type="given">Heryuni</mods:namePart><mods:namePart type="family">Humaira</mods:namePart><mods:role><mods:roleTerm type="text">author</mods:roleTerm></mods:role></mods:name><mods:abstract>Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh karakteristik CEO dan kepemilikan saham manajerial terhadap real earnings management. Dalam penelitian ini, metode pengambilan sampel menggunakan metode purposive sampling, sehingga didapatkan sebanyak 196 sampel penelitian, dari 49 perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2020-2023. Dalam pengujian hipotesis, penelitian ini menggunakan analisis regresi data panel dengan fixed effect model (FEM) dan melakukan pengujian model menggunakan software EViews 12. Temuan ini menunjukkan bahwa CEO financial expertise berpengaruh negatif terhadap real earnings management. Sementara itu CEO nationality, CEO tenure, CEO gender, CEO politically connected, CEO turnover, dan kepemilikan saham manajerial tidak berpengaruh signifikan terhadap real earnings management. Penelitian ini menguji peran karakteristik CEO dan kepemilikan saham manajerial sebagai mekanisme tata kelola internal dalam memengaruhi Real Earnings Management (REM) di sektor pertambangan, sekaligus berfungsi sebagai referensi empiris bagi studi lanjutan.</mods:abstract><mods:classification authority="lcc">HD61 Risk Management</mods:classification><mods:classification authority="lcc">HF5601 Accounting</mods:classification><mods:classification authority="lcc">HG Finance</mods:classification><mods:originInfo><mods:dateIssued encoding="iso8601">2026</mods:dateIssued></mods:originInfo><mods:originInfo><mods:publisher>Universitas Negeri Padang;Akuntansi S1 UNP</mods:publisher></mods:originInfo><mods:genre>Thesis</mods:genre></mets:xmlData></mets:mdWrap></mets:dmdSec><mets:amdSec ID="TMD_eprint_47455"><mets:rightsMD ID="rights_eprint_47455_mods"><mets:mdWrap MDTYPE="MODS"><mets:xmlData><mods:useAndReproduction>
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