PENGARUH KERAGAMAN GENDER PADA DEWAN KOMISARIS, DEWAN DIREKSI, DAN KOMITE AUDIT TERHADAP MANAJEMEN LABA
The aim of this study is to identify the influence of gender diversity in the board of commissioners, board of directors, and audit committee for earnings management. This study in a quantitative tested with multiple linear regression. Gender diversity in this study was calculated using the proport...
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| Format: | Article |
| Language: | English |
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Universitas Surabaya FEB, Jurusan Akuntansi
2022-03-01
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| Series: | Akuntansi dan Teknologi Informasi |
| Subjects: | |
| Online Access: | https://journal.ubaya.ac.id/index.php/jati/article/view/4575 |
| _version_ | 1828064190700453888 |
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| author | Naufal Afif Fitroni Yie Ke Feliana |
| author_facet | Naufal Afif Fitroni Yie Ke Feliana |
| author_sort | Naufal Afif Fitroni |
| collection | DOAJ |
| description |
The aim of this study is to identify the influence of gender diversity in the board of commissioners, board of directors, and audit committee for earnings management. This study in a quantitative tested with multiple linear regression. Gender diversity in this study was calculated using the proportion of female gender on each board. The object of this research is all companies listed in the Indonesia Stock Exchange (IDX), except for the financial sector for the period 2017-2019. The sample used in 1136 firms. The results of this study indicate that gender diversity on the board of directors has a positive effect on earnings management, while gender diversity on the board of commissioners and audit committee has no significant impact on earnings management. The conclusion obtained is that the presence of female gender on the board of directors will affect the earnings management, while on the board of commissioners and audit committee both male and female gender has an equal chance to do the earnings management.
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| first_indexed | 2024-04-10T22:54:44Z |
| format | Article |
| id | doaj.art-68f8a0224add456996bdcfcc5e09564f |
| institution | Directory Open Access Journal |
| issn | 1412-5994 2614-8749 |
| language | English |
| last_indexed | 2024-04-10T22:54:44Z |
| publishDate | 2022-03-01 |
| publisher | Universitas Surabaya FEB, Jurusan Akuntansi |
| record_format | Article |
| series | Akuntansi dan Teknologi Informasi |
| spelling | doaj.art-68f8a0224add456996bdcfcc5e09564f2023-01-14T13:59:39ZengUniversitas Surabaya FEB, Jurusan AkuntansiAkuntansi dan Teknologi Informasi1412-59942614-87492022-03-0115110.24123/jati.v15i1.45754575PENGARUH KERAGAMAN GENDER PADA DEWAN KOMISARIS, DEWAN DIREKSI, DAN KOMITE AUDIT TERHADAP MANAJEMEN LABANaufal Afif Fitroni0Yie Ke Feliana1Universitas SurabayaUniversitas Surabaya The aim of this study is to identify the influence of gender diversity in the board of commissioners, board of directors, and audit committee for earnings management. This study in a quantitative tested with multiple linear regression. Gender diversity in this study was calculated using the proportion of female gender on each board. The object of this research is all companies listed in the Indonesia Stock Exchange (IDX), except for the financial sector for the period 2017-2019. The sample used in 1136 firms. The results of this study indicate that gender diversity on the board of directors has a positive effect on earnings management, while gender diversity on the board of commissioners and audit committee has no significant impact on earnings management. The conclusion obtained is that the presence of female gender on the board of directors will affect the earnings management, while on the board of commissioners and audit committee both male and female gender has an equal chance to do the earnings management. https://journal.ubaya.ac.id/index.php/jati/article/view/4575Earnings ManagementGender Diversity |
| spellingShingle | Naufal Afif Fitroni Yie Ke Feliana PENGARUH KERAGAMAN GENDER PADA DEWAN KOMISARIS, DEWAN DIREKSI, DAN KOMITE AUDIT TERHADAP MANAJEMEN LABA Akuntansi dan Teknologi Informasi Earnings Management Gender Diversity |
| title | PENGARUH KERAGAMAN GENDER PADA DEWAN KOMISARIS, DEWAN DIREKSI, DAN KOMITE AUDIT TERHADAP MANAJEMEN LABA |
| title_full | PENGARUH KERAGAMAN GENDER PADA DEWAN KOMISARIS, DEWAN DIREKSI, DAN KOMITE AUDIT TERHADAP MANAJEMEN LABA |
| title_fullStr | PENGARUH KERAGAMAN GENDER PADA DEWAN KOMISARIS, DEWAN DIREKSI, DAN KOMITE AUDIT TERHADAP MANAJEMEN LABA |
| title_full_unstemmed | PENGARUH KERAGAMAN GENDER PADA DEWAN KOMISARIS, DEWAN DIREKSI, DAN KOMITE AUDIT TERHADAP MANAJEMEN LABA |
| title_short | PENGARUH KERAGAMAN GENDER PADA DEWAN KOMISARIS, DEWAN DIREKSI, DAN KOMITE AUDIT TERHADAP MANAJEMEN LABA |
| title_sort | pengaruh keragaman gender pada dewan komisaris dewan direksi dan komite audit terhadap manajemen laba |
| topic | Earnings Management Gender Diversity |
| url | https://journal.ubaya.ac.id/index.php/jati/article/view/4575 |
| work_keys_str_mv | AT naufalafiffitroni pengaruhkeragamangenderpadadewankomisarisdewandireksidankomiteauditterhadapmanajemenlaba AT yiekefeliana pengaruhkeragamangenderpadadewankomisarisdewandireksidankomiteauditterhadapmanajemenlaba |