PENGARUH EKSEKUTIF WANITA (FEMALE EXECUTIVE) TERHADAP MANAJEMEN LABA (STUDI EMPIRIS PADA PERUSAHAAN DI BURSA EFEK INDONESIA)

Abstract

This research analyze the influence of female CEOs, female CFOs and women's board directions toward earnings management. This research arise because of differences in the opinion of the community on the gender of women and men. The sample used in this research are 269 companies in 2013-2017 which are listed on the Indonesia Stock Exchange and selected using purposive sampling. This research uses panel data which has the characteristics of cross-section and time series. The results of this research shows that 1) female CEOs have a significant negative effect on earnings management. 2) The female CFO has no significant negative effect on earnings management 3) the proportion of the board of directors has a positive and insignificant effect on earnings management.