TINJAUAN MANAJEMEN LABA DARI PERSPEKTIF GENDER PADA DEWAN KOMISARIS, DIREKSI DAN KOMITE AUDIT (Studi kasus pada sektor perbankan yang terdaftar di Bursa Efek Indonesia periode 2013-2017)

HARBRIYANT, RETHISSADIARA FIERERA (2019) TINJAUAN MANAJEMEN LABA DARI PERSPEKTIF GENDER PADA DEWAN KOMISARIS, DIREKSI DAN KOMITE AUDIT (Studi kasus pada sektor perbankan yang terdaftar di Bursa Efek Indonesia periode 2013-2017). Skripsi thesis, Universitas Setia Budi Surakarta.

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1. INTISARI DAN ABSTRAK.pdf
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2. FORM PUBLIKASI.pdf
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Abstract

This research aims to examine the impacts of the gender role on the board of commissioners, directors, and auditors of earnings management banking in Indonesia Stock Exchange (IDX) from 2013-2017. Based on the purposive sampling method, there are 34 banks fitting the requirements of sampling from 2013-2017. The samples taken for 5 years are 170 observations. This study applies panel data analysis. The earnings management is correlated by applying discretionary accrual (DA) and calculated by using Beaver and Engel’s model, which is the accrual for banks.The research obtains three results. Firstly, both male and female commissioners do not affect the earnings management. Secondly, male directors do not give any impacts toward earnings management, while the female significantly give positive impacts on earnings management. Finally, both male and female auditors significantly have positive effects toward earnings management. Keywords : gender, earnings management, corporate governance mechanism

Item Type: Thesis (Skripsi)
Uncontrolled Keywords: gender, earnings management, corporate governance mechanism.
Subjects: H Social Sciences > HJ Public Finance
Divisions: Fakultas Ekonomi > Prodi S1 Akuntansi
Depositing User: Mrs NOVI HANDAYANI
Date Deposited: 01 Nov 2019 03:43
Last Modified: 01 Nov 2019 03:43
URI: http://repo.setiabudi.ac.id/id/eprint/3521

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