IDEAS home Printed from https://ideas.repec.org/a/uii/jaaife/v25y2021i2p125-135id18700.html
   My bibliography  Save this article

Corporate governance and earnings management: Does gender matter?

Author

Listed:
  • Ria Karina

Abstract

This study aims to analyse the extent to which corporate governance is able to influence earnings management when moderated by the presence of woman in board of directors. Independent variables used in this study were board independence, board meeting, board size, managerial ownership, ownership concentration, institutional ownership, audit quality, and firm size. This study used the financial data from the companies that are registered in Indonesia Stock Exchange from 2015-2019. The total 1,749 data were tested using multiple linear regression analysis. The results show that board independence has significantly positive effect, while firm size have negatively significant effect on earnings management when the relationship is moderated by board gender diversity. The other variables do not show significant results. This study contributes to the provision of inputs to the literature development related to governance idea proposing that the woman factor in governance can be important for the company control. In addition, this study has the implication for companies to analyse good corporate governance and consider the role of woman in the company management.

Suggested Citation

  • Ria Karina, 2021. "Corporate governance and earnings management: Does gender matter?," Jurnal Akuntansi dan Auditing Indonesia, Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia, vol. 25(2), pages 125-135.
    • Handle: RePEc:uii:jaaife:v:25:y:2021:i:2:p:125-135:id:18700
    as

    Download full text from publisher

    File URL: https://journal.uii.ac.id/JAAI/article/view/18700/11893
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:uii:jaaife:v:25:y:2021:i:2:p:125-135:id:18700. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Ana Yuliani (email available below). General contact details of provider: https://journal.uii.ac.id/JAAI/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.