Exploring the Interconnection: Employee Diff, Board Gender Diversity, and Earnings Management

Abstract

This research aims to study how employee diff and board gender diversity impact earnings management in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. The secondary data used in this quantitative research comes from audited financial statements and annual reports that can be accessed through the company's official website. The population of this study were 225 manufacturing companies, with a total sample of 43 companies. The method used in determining the model is the purposive sampling method. The results showed that employee diff positively affects earnings management, while board gender diversity does not affect earnings management.