PENGARUH MANAJEMEN PUNCAK WANITA TERHADAP MANAJEMEN LABA

Oni Novilia · Paskah Ika Nugroho

25 citations0/0 files storedDinamika Akuntansi Keuangan dan Perbankan

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Auditing, Earnings Management, Governance Gender Diversity and Inequality Corporate Governance and Financial Management

Abstract

This research examines the influence of female CEO, female CFO, female board of commissioners, and female audit committee on accrual based earnings management. This research presume that man and woman would act differently to solve a problem. This research using a sample of 304 companies listed on the Indonesian Stock Exchange in 2013 that selected based on purposive sampling method. Hypothesis testing is performed by using multiple linier regression to examine the effect of each independent variable on the dependent variable. The result of this research showed that the position of CFO who is held by female have a significant negative effect on accrual based earnings management. While the position of female CEO, female board of commissioners, and female audit committee have no significant effect on accrual based earnings management. Keywords: gender, corporate governance, earnings management, accrual based earnings management.

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2022The Impact of Ownership Characteristics and Gender on Earnings Management: Indonesian Companies 2020Pengaruh Dewan Direksi Wanita, Dewan Komisaris Wanita Dan Kualitas Pengungkapan Corporate Social Responsibility Terhadap Manajemen Laba 2019Pengaruh Keahlian Akuntansi Komite Audit Dan Dewan Komisaris Wanita Terhadap Manajemen Laba

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