Auditor Reputation Moderates the Effect of Managerial Ability and Executive Overconfidence on Goodwill Impairment
1Iin Rosini, 2Anindita Apsariwigati, 3Dani Rahman Hakim
1,2,3Pamulang University
https://doi.org/10.47191/jefms/v8-i1-26ABSTRACT:
This study aims to test and analyze the effect of Managerial Ability and Executive Overconfidence on Goodwill Impairment and Auditor Reputation as a moderation variable in technology sector companies in Southeast Asia from 2021 to 2023. This type of research is quantitative, using secondary data. The data analysis method is logistic regression (logit) using Microsoft Excel and E-views 13 applications. The population in this study is all technology sectors listed on the Indonesia Stock Exchange, Singapore Stock Exchange, and Bursa Malaysia. The data collection technique in this study is a purposive sampling technique, from 216 companies in the research population to 63 companies used as research samples. The results of the study indicate that Managerial Ability and Executive Overconfidence simultaneously have no effect on sustainability performance in technology companies from 2021 to 2023. The results of the study obtained Managerial Ability has no effect on Goodwill Impairment, Executive Overconfidence has an effect on Goodwill Impairment. The reason for choosing a technology company is because of the “Tech Winter” phenomenon, where there has been a decline in investment and activity in the technology industry, especially among start-ups in recent years.
KEYWORDS:
Goodwill Impairment, Managerial Ability, Executive Overconfidence, Auditor Reputation, Tech Winter
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