Female executive dan manajemen laba: Riset pada perusahaan manufaktur di Indonesia

Hari Purnama, Fak. Bisnis UPY (2019) Female executive dan manajemen laba: Riset pada perusahaan manufaktur di Indonesia. Journal of Business and Information Systems, Vol. 1, No. 1, 2019. ISSN 2685-2543

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Abstract

This study aims to test the effect of female executives on earnings management. The research was conducted at the manufacturing company listed on the Indonesia Stock Exchange in the 2015-2017 period. The purposive sampling was used 75 companies as data sample. Multiple linear regression test is used to see the effect of the independent variable on the dependent variable. The result of the analysis shows that the Female Chief Executive Officer (CEO), Female Chief Financial Officer (CFO) and Female Board of Commissioner does not influence earnings management. Whereas, the growth variable affects earnings management.

Item Type: Article
Uncontrolled Keywords: Female executive; loss; growth; earnings management.
Subjects: Akuntansi
Divisions: Fakultas Bisnis > Akuntansi
Depositing User: Mr. Nugroho
Date Deposited: 19 Mar 2020 02:04
Last Modified: 19 Mar 2020 02:04
URI: http://repository.upy.ac.id/id/eprint/2076

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