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Angelinda Fransisca, Angelinda
Unika Atma Jaya Jakarta
Social Sciences

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ANALISIS PENGARUH PROPORSI DEWAN KOMISARIS INDEPENDEN DAN CHIEF FINANCIAL OFFICER WANITA TERHADAP REAL EARNINGS MANAGEMENT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2010-2011 Fransisca, Angelinda; Hery, Hery
Jurnal Akuntansi Vol 8 No 2 (2015): Jurnal Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (216.288 KB) | DOI: 10.25170/jara.v8i2.21

Abstract

This study was conducted to provide empirical evidence of the influence of the proportion of independent board and women CFO towards real earnings management as measured by cash flow operations, production costs, and discretionary expenses. Testing is done by using multiple regression analysis, where the women CFO variables is dummy. The result  showed that women CFO significant effect on real earnings management through cash flow operations and production costs, but not significant in real earnings management through discretionary costs. The variable proportion of independent board significant effect on real earnings management through discretionary expenses, but no significant effect on real earnings management through cash flow operations and production costs.
ANALISIS PENGARUH PROPORSI DEWAN KOMISARIS INDEPENDEN DAN CHIEF FINANCIAL OFFICER WANITA TERHADAP REAL EARNINGS MANAGEMENT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2010-2011 Fransisca, Angelinda; Hery, Hery
Jurnal Akuntansi Vol 8 No 2 (2015): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (216.288 KB) | DOI: 10.25170/jara.v8i2.21

Abstract

This study was conducted to provide empirical evidence of the influence of the proportion of independent board and women CFO towards real earnings management as measured by cash flow operations, production costs, and discretionary expenses. Testing is done by using multiple regression analysis, where the women CFO variables is dummy. The result  showed that women CFO significant effect on real earnings management through cash flow operations and production costs, but not significant in real earnings management through discretionary costs. The variable proportion of independent board significant effect on real earnings management through discretionary expenses, but no significant effect on real earnings management through cash flow operations and production costs.
Co-Authors Hery Hery