Female representation, corporate governance, and earnings management in indonesian non-financial firms

Gunawan, Erick Teofilus, Sofian, Sofian, Wijaya, Hendra and Dwijayanti, S, Patricia Febrina (2021) Female representation, corporate governance, and earnings management in indonesian non-financial firms. RESEARCH IN MANAGEMENT AND ACCOUNTING, 4 (2). pp. 92-105. ISSN 2723-3804

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Abstract

The impact of female directors, managerial ownership, female audit committees, audit committee size, independent commissioners, and board size on earnings management in Indonesian non-financial firms are investigated in this study. Between 2015 and 2017, 291 non-financial enterprises were included in the study's sample. Discretionary accruals are used in this study to assess earnings management. The data were analyzed using multiple regression. This study found that audit committee size negatively affects earnings management; female directors, managerial ownership, female audit committee, independent commissioners, and board size do not affect earnings management. This study contributes to the importance of audit committees as corporate governance mechanisms to reduce earnings management

Item Type:	Article
Uncontrolled Keywords:	Female Directors, Female Audit Committee, Internal Corporate Governance, Earnings Management
Subjects:	Business > Accounting Digital Business Management > Business > Accounting
Divisions:	Journal Publication
Depositing User:	F.X. Hadi
Date Deposited:	15 Nov 2024 06:16
Last Modified:	15 Nov 2024 06:16
URI:	https://repositori.ukwms.ac.id/id/eprint/37359

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