Do Companies with Female on the Board have Effects on the Earning Management? Evidence Indonesia Manufacturing Listed Firms

Trisanti, Theresia (2021) Do Companies with Female on the Board have Effects on the Earning Management? Evidence Indonesia Manufacturing Listed Firms. European Journal Humanities and Social Sciences, 1 (1). pp. 19-25. ISSN 2736-5522 (Online)

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Abstract

This study aims to examine the influence of the presence of women on the board such as chief executive officer, chief financial officer and chief audit committee on the earning management (EM) practices and also to examine whether the educational backgrounds of women executive officials have a moderating effect on the earning management practice. The data used is secondary data from Indonesian listed manufacturing companies, hypothesis testing using regression model with partial least square test. Sampling was carried out using a purposive sampling method. The results showed that female chief executive officer and female chief financial officer did not affect earning management practice, but woman as chief audit committee affect the company's earnings management practices. Education background capable as moderating variable to strengthen the influence women as chief executive officer, chief financial officer and women as chief audit committee to earnings management practices. This research can provide contribution for users of financial statements about the possibility of differences in earnings management practices due to the presence of women in top management positions

Item Type:	Article
Uncontrolled Keywords:	female chief executive officer, female chief financial officer, education background, earning management practice
Subjects:	AKUNTANSI > Akuntansi Biaya AKUNTANSI > Analisis Laporan Keuangan
Divisions:	Dosen STIE YKPN > Artikel > Jurnal
Depositing User:	Pustakawan STIE YKPN
Date Deposited:	12 Aug 2021 03:58
Last Modified:	29 Oct 2021 06:00
URI:	http://repository.stieykpn.ac.id/id/eprint/1266

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