Pengaruh Metode Valuasi Aset, Independensi Dewan Komisaris, Diversitas Gender, dan Kepemilikan Institusional Terhadap Manajemen Laba

Abstract

Accounting discretion allows managers to opportunistically affect earnings through accounting choices. However, the selection of inappropriate accounting policies reduces the quality of earnings and harms users of financial statements. This study examines the effect of asset valuation method, the Board of Commissioners independence, gender diversity, and institutional ownership on earnings management. Firm samples were selected from public companies listed on the Indonesia Stock Exchange in 2019-2021 except for insurance and financial companies. A total of 1044 firm observations were available and used for the test of hypotheses. Using multiple regression analysis, the results show that companies experiencing asset revaluation and with a higher board of commissioners' independence exhibit a lower level of earnings management. Meanwhile, gender diversity and institutional ownership have no effect on earnings management. The practical implication of this research is that public companies in Indonesia need to add independent commissioners regardless of their gender differences.