PENGARUH KERAGAMAN GENDER DAN DIREKTUR INDEPENDEN TERHADAP PERUBAHAN MANAJEMEN LABA
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Institusion
Universitas Pembangunan Nasional Veteran Jakarta
Author
Fandy Wiratama Putra, .
Subject
HF5601 Accounting
Datestamp
2022-05-25 02:36:33
Abstract :
This research aims to determine the impact of gender diversity, independent directors, and gender diversity in independent directors on earnings management changes of 55 non-financial companies listed on the Indonesian stock exchange and based on the LQ45 stock index during the period 2015-2019. This study is a quantitative study using secondary data in the form of company financials and annual reports. In this study, a random effects model (REM) with panel data regression was used, using STATA version 16. Based on the results of testing and analysis, it can be concluded that gender diversity, independent directors, and gender diversity in independent directors have no significant impact on earnings management changes and control variable, namely leverage, book-to-market ratio, and profitability no effect on earnings management changes. However, company size has a negative impact on earnings management changes. The results of this study also have implications for companies, investors and further researchers.
This research aims to determine the impact of gender diversity, independent directors, and gender diversity in independent directors on earnings management changes of 55 non-financial companies listed on the Indonesian stock exchange and based on the LQ45 stock index during the period 2015-2019. This study is a quantitative study using secondary data in the form of company financials and annual reports. In this study, a random effects model (REM) with panel data regression was used, using STATA version 16. Based on the results of testing and analysis, it can be concluded that gender diversity, independent directors, and gender diversity in independent directors have no significant impact on earnings management changes and control variable, namely leverage, book-to-market ratio, and profitability no effect on earnings management changes. However, company size has a negative impact on earnings management changes. The results of this study also have implications for companies, investors and further researchers.
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