PENGARUH FEMALE EXECUTIVE TERHADAP KUALITAS LAPORAN KEUANGAN PADA SEKTOR MANUFAKTURYANG TERDAFTAR DI BEI PERIODE 2012-2014
The purpose of this study was to examine the effect of female executives on the quality of financial statements of companies in the manufacturing sector. The quality of the company's financial statements can be seen from the tendency of directors of companies to do the earnings management. The...
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| Format: | Article |
| Language: | English |
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Universitas Surabaya FEB, Jurusan Akuntansi
2017-09-01
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| Series: | Akuntansi dan Teknologi Informasi |
| Subjects: | |
| Online Access: | https://journal.ubaya.ac.id/index.php/jati/article/view/371 |
| _version_ | 1828064178075598848 |
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| author | Arief Kusumo Atmojo Sugiharto Felizia Arni Rudiawarni |
| author_facet | Arief Kusumo Atmojo Sugiharto Felizia Arni Rudiawarni |
| author_sort | Arief Kusumo Atmojo Sugiharto |
| collection | DOAJ |
| description |
The purpose of this study was to examine the effect of female executives on the quality of financial statements of companies in the manufacturing sector. The quality of the company's financial statements can be seen from the tendency of directors of companies to do the earnings management. The object of this research is manufacturing companies listed in Indonesia Stock Exchange 2012-2014. This study uses a quantitative approach and tested with the regression model. Independent variables used are Female, Leverage, Loss, M / B Ratio, Revenue Growth, Size, SIC and Year. The dependent variable used is Dicretionary Accruals as a proxy of earnings management. The results of this study indicate that the presence of women as an executive in the company turned out to give a good impact for the company, women tend to be more conservative in choosing strategy, particularly related to the financial statements
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| first_indexed | 2024-04-10T22:54:31Z |
| format | Article |
| id | doaj.art-2ef7396e1a0644e1923ef5e68295a6c8 |
| institution | Directory Open Access Journal |
| issn | 1412-5994 2614-8749 |
| language | English |
| last_indexed | 2024-04-10T22:54:31Z |
| publishDate | 2017-09-01 |
| publisher | Universitas Surabaya FEB, Jurusan Akuntansi |
| record_format | Article |
| series | Akuntansi dan Teknologi Informasi |
| spelling | doaj.art-2ef7396e1a0644e1923ef5e68295a6c82023-01-14T13:59:59ZengUniversitas Surabaya FEB, Jurusan AkuntansiAkuntansi dan Teknologi Informasi1412-59942614-87492017-09-0111110.24123/jati.v11i1.371PENGARUH FEMALE EXECUTIVE TERHADAP KUALITAS LAPORAN KEUANGAN PADA SEKTOR MANUFAKTURYANG TERDAFTAR DI BEI PERIODE 2012-2014Arief Kusumo Atmojo Sugiharto0Felizia Arni Rudiawarni1Universitas SurabayaUniversitas Surabaya The purpose of this study was to examine the effect of female executives on the quality of financial statements of companies in the manufacturing sector. The quality of the company's financial statements can be seen from the tendency of directors of companies to do the earnings management. The object of this research is manufacturing companies listed in Indonesia Stock Exchange 2012-2014. This study uses a quantitative approach and tested with the regression model. Independent variables used are Female, Leverage, Loss, M / B Ratio, Revenue Growth, Size, SIC and Year. The dependent variable used is Dicretionary Accruals as a proxy of earnings management. The results of this study indicate that the presence of women as an executive in the company turned out to give a good impact for the company, women tend to be more conservative in choosing strategy, particularly related to the financial statements https://journal.ubaya.ac.id/index.php/jati/article/view/371Female ExecutivesEarnings Management. |
| spellingShingle | Arief Kusumo Atmojo Sugiharto Felizia Arni Rudiawarni PENGARUH FEMALE EXECUTIVE TERHADAP KUALITAS LAPORAN KEUANGAN PADA SEKTOR MANUFAKTURYANG TERDAFTAR DI BEI PERIODE 2012-2014 Akuntansi dan Teknologi Informasi Female Executives Earnings Management. |
| title | PENGARUH FEMALE EXECUTIVE TERHADAP KUALITAS LAPORAN KEUANGAN PADA SEKTOR MANUFAKTURYANG TERDAFTAR DI BEI PERIODE 2012-2014 |
| title_full | PENGARUH FEMALE EXECUTIVE TERHADAP KUALITAS LAPORAN KEUANGAN PADA SEKTOR MANUFAKTURYANG TERDAFTAR DI BEI PERIODE 2012-2014 |
| title_fullStr | PENGARUH FEMALE EXECUTIVE TERHADAP KUALITAS LAPORAN KEUANGAN PADA SEKTOR MANUFAKTURYANG TERDAFTAR DI BEI PERIODE 2012-2014 |
| title_full_unstemmed | PENGARUH FEMALE EXECUTIVE TERHADAP KUALITAS LAPORAN KEUANGAN PADA SEKTOR MANUFAKTURYANG TERDAFTAR DI BEI PERIODE 2012-2014 |
| title_short | PENGARUH FEMALE EXECUTIVE TERHADAP KUALITAS LAPORAN KEUANGAN PADA SEKTOR MANUFAKTURYANG TERDAFTAR DI BEI PERIODE 2012-2014 |
| title_sort | pengaruh female executive terhadap kualitas laporan keuangan pada sektor manufakturyang terdaftar di bei periode 2012 2014 |
| topic | Female Executives Earnings Management. |
| url | https://journal.ubaya.ac.id/index.php/jati/article/view/371 |
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