FEMALE REPRESENTATION, CORPORATE GOVERNANCE, AND EARNING MANAGEMENT IN INDONESIAN NON-FINANCIAL FIRMS

This study analyzes the effect of female directors, managerial ownership, female audit committee, audit committee size, independent commissioners, board size on earnings management in Indonesian Non-Financial Firms. The sample of this study consist of 291 non-financial firms over the period 2015-20...

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Bibliographic Details
Main Authors: Erick Teofilus Gunawan, Sofian, Hendra Wijaya, S. Patricia Febrina Dwijayanti
Format: Article
Language:English
Published: Widya Mandala Surabaya Catholic University,Faculty of Business 2021-12-01
Series:Research in Management and Accounting
Subjects:
Online Access:http://jurnal.wima.ac.id/index.php/RIMA/article/view/3462/2867
Description
Summary:This study analyzes the effect of female directors, managerial ownership, female audit committee, audit committee size, independent commissioners, board size on earnings management in Indonesian Non-Financial Firms. The sample of this study consist of 291 non-financial firms over the period 2015-2017. This study measures earnings management using discretionary accruals. The data were analyzed using multiple regression. This study found that audit committee size negatively affects earnings management. This study also found that female directors, managerial ownership, female audit committee, independent commissioners, and board size do not affect earnings management. This study contributes to the important of audit committee as corporate governance mechanisms to reduce earnings management.
ISSN:2723-3804