Karakteristik Dewan Direksi dan Manajemen Laba di Indonesia

Abstract

The study aims to prove empirical evidence of the influence characteristics of the board of directors of gender diversity, age and nationality on earnings management. Sample for the study is manufacturing companies were used which were selected using a purposive sampling method. The data used are from 2018-2021. The method of analysis used in this study is multiple regression processed using SPSS. Based on the results of hypothesis testing, it was found that gender diversity, age and nationality had no significant effect on earnings management in manufacturing companies in Indonesia