Research In Management and Accounting (RIMA)
Vol 4, No 2 (2021): December

FEMALE REPRESENTATION, CORPORATE GOVERNANCE, AND EARNING MANAGEMENT IN INDONESIAN NON-FINANCIAL FIRMS

Gunawan, Erick Teofilus (Unknown)
Sofian, Sofian (Unknown)
Wijaya, Hendra (Unknown)
Dwijayanti, S. Patricia Febrina (Unknown)

Article Info

Publish Date
22 Dec 2021

Abstract

This study analyzes the effect of female directors, managerial ownership, female audit committee, audit committee size, independent commissioners, board size on earnings management in Indonesian Non-Financial Firms.  The sample of this study consist of 291 non-financial firms over the period 2015-2017. This study measures earnings management using discretionary accruals. The data were analyzed using multiple regression. This study found that audit committee size negatively affects earnings management. This study also found that female directors, managerial ownership, female audit committee, independent commissioners, and board size do not affect earnings management. This study contributes to the important of audit committee as corporate governance mechanisms to reduce earnings management.

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Journal Info
Research In Management and Accounting (RIMA)
Website

Abbrev

RIMA

Publisher

Universitas Katolik Widya Mandala Surabaya

Subject

Economics, Econometrics & Finance Social Sciences

Description

Research in Management and Accounting (RIMA) is peer reviewed journal published by Faculty of Business Widya Mandala Catholic University Surabaya. RIMA receives rigorous articles and contains the original of research paper. It covers the results of newest research and focuses on the issue related to ...