Maskulinitas CEO dan Implikasinya Terhadap Praktik Konservatif Akuntansi di Era Transparansi
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Abstract
Penelitian ini mengkaji pengaruh maskulinitas wajah CEO pria terhadap praktik konservatif akuntansi di era transparansi yang semakin berkembang. Di tengah peningkatan tuntutan keterbukaan informasi, penting bagi perusahaan untuk mengelola pelaporan keuangan dengan prinsip kehati-hatian. Tujuan penelitian ini adalah untuk mengidentifikasi bagaimana karakteristik fisik seorang CEO, khususnya tingkat maskulinitas wajahnya, dapat mempengaruhi kebijakan akuntansi yang diterapkan oleh perusahaan. Penelitian ini menggunakan pendekatan kuantitatif dengan sampel perusahaan sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia selama periode 2020 hingga 2023. Data maskulinitas diukur menggunakan aplikasi ImageJ dan Stata, dan analisis data dilakukan dengan regresi panel menggunakan metode Pooled Least Square (PLS). Hasil penelitian menunjukkan bahwa semakin tinggi maskulinitas wajah CEO, semakin kecil kecenderungannya perusahaan untuk menerapkan konservatisme akuntansi. Sebaliknya, CEO dengan tingkat maskulinitas wajah rendah cenderung mendorong praktik akuntansi yang lebih konservatif. Temuan ini memberikan kontribusi penting dalam memahami bagaimana faktor psikologis dan fisik seorang CEO dapat mempengaruhi keputusan-keputusan strategis perusahaan, serta relevansinya dalam literatur teori agensi, konsistensi perilaku dan upper echelon.
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