Board Of Directors Gender Diversity And Real Earnings Management: Does Female Board Of Director Matter?

Ramadan, Greska Redielano

doi:10.22219/jrak.v11i2.15915

Cited by 3 publications

(3 citation statements)

References 30 publications

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“…Jika prinsipal tidak dapat secara langsung mengamati upaya agen, atau secara akurat mengambil kesimpulan dari beberapa ukuran output, maka agen mungkin memiliki insentif untuk bertindak dengan cara yang berbeda dari apa yang disepakati dalam kontrak kerja (asimetri informasi). Oleh karena itu, prinsipal akan membuat struktur mekanisme yang mengawasi agen untuk menahan perilaku oportunistik dan mengikuti kehendak prinsipal (Ghozali, 2020;Ramadan et al, 2021;Supriyanto & Hendri, 2021).…”

Section: Teori Keagenanunclassified

Tata Kelola Perusahaan Dalam Mengurangi Kecurangan Laporan Keuangan (Systematic Literature Review Dengan Metode Meta Sintesis)

Tanjaya

Kwarto

2022

JAA

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Financial statement fraud is an opportunistic behavior of agents that misleads the principal due to information asymmetry. Principals take advantage of corporate governance to overcome this. Corporate governance is supervisory mechanisms carried out by principals against agents that aim to reduce information asymmetry. This study aims to identify the corporate governance structure and understand the role of corporate governance in reducing the potential for fraudulent financial statements. This research is a systematic literature review with a meta-synthesis method using a meta-aggregation approach. We identify six components of the corporate governance structure: the government, investors, the board of directors, management, whistleblowing systems, and auditors. Our research has not found the role of any of the components that can effectively reduce the potential for fraudulent financial statements. These components need to collaborate and synergize regarding reducing fraudulent financial statements. Our research also identifies several factors that can influence corporate governance

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Section: Teori Keagenanunclassified

Tata Kelola Perusahaan Dalam Mengurangi Kecurangan Laporan Keuangan (Systematic Literature Review Dengan Metode Meta Sintesis)

Tanjaya

Kwarto

2022

JAA

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“…Pengujian manajemen laba riil pada penelitian sebelumnya dilakukan dengan variabel penelitian seperti kepemilikan manajerial (Susanto, 2017;Rahman, Sufian, Said & Ghani, 2021;Siraji & Nazar, 2021), CEO duality (Nuanpradit, 2019;Rajeevan & Ajward, 2019;Alhmood, Shaari, & Al-dhamari, 2020), Female board of director (Ramadan, Prasetyo, Mujaddid, Masyudi, Mahdi, Junior, & Putra, 2021;Al-Absy, 2022;Luo, Xiang, & Huang, 2017;Chang, Guan, & Hsiao, 2017), Profitabilitas (Putri & Nuswandari, 2021;Khanh & Khuong, 2018;Devi & Iskak, 2018), Kualitas Audit (Santioso, Janice, & Daryatno, 2020;Sitanggang, Karbhari, Matemilola, & Ariff, 2019;Umar, Ayu, & Indriani, 2015)., dan masih banyak lagi.…”

Section: Pendahuluanunclassified

Tata Kelola Perusahaan dan Manajemen Laba Riil pada Perusahaan Manufaktur di Bursa Efek Indonesia (BEI)

Mardianto,

Trisnawati

2022

SAKI

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This study aims to examine the effect of the characteristics of the board of directors and audit committee on real earnings management. Three measurements are used to measure real earnings management, namely abnormal cash flow from operations, abnormal discretionary expenses, and abnormal production costs. Company management can manipulate operational activities such as sales, reduce discretionary costs and manipulate production levels excessively. The object under study is the annual reports of manufacturing companies from 2017 to 2021 which are listed on the Indonesia Stock Exchange. The data collected will be processed with the help of Eviews software. The data analysis method used is descriptive statistical analysis, panel data regression test, and hypothesis testing. The results of this study prove that the audit committee size variable has a significant positive effect on real earnings management, while the board of directors size variable, board of directors independence, board of directors meetings, audit committee independence, audit committee meetings, and audit committee expertise do not affect real earnings management.

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“…Gender is the gender of the finance manager which consists of male (measured by a category scale of 1) or female (measured by a category scale of 0). Gender is one of the variables that describe the characteristics of company management (Ramadan, 2021). The term of service is the number of years of service held (Ulfa, Suprapti, & Latifah, 2021).…”

Section: Definition and Operationalization Of Variablesmentioning

confidence: 99%

Does Financing Decision-Making by Regional Government-Owned Syariah Banks Depend on Financial-Information Quality and Managers' Characteristic?

Putri

Diantimala²,

Saputra³

2021

JRAK

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This study examines the impact of financial information quality on managers’ financing decision-making. It also investigates the role of managers’ characteristics – educational background, gender, and working period – on the relationship between the quality of financial statement information and financing decision-making. The samples were finance managers at Bank Aceh Syariah, a Syariah bank owned by the regional government in Aceh, consisting of 24 finance managers at the branch offices and 86 finance managers at sub-branches that spread throughout Aceh. The data was obtained by using a questionnaire distributed using google form. A multivariate analysis was used to test the hypothesis. The results showed that the quality of financial statement information has a positive effect on financing decisions. It becomes the basis for managers in making financing decisions in Islamic banks owned by local governments. Managers’ characteristics do not influence financing decisions and do not strengthen or weaken managers in making financing decisions based on financial statements. The result confirms hypothesis 1, however, it does not support any other hypotheses regarding finance managers’ characteristics. Therefore, it is suggested for future research to broaden and compare the characteristics of finance managers of national Islamic banks in Indonesia and Islamic banks from other countries to capture comprehensive results.

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Board Of Directors Gender Diversity And Real Earnings Management: Does Female Board Of Director Matter?

Cited by 3 publications

References 30 publications

Tata Kelola Perusahaan Dalam Mengurangi Kecurangan Laporan Keuangan (Systematic Literature Review Dengan Metode Meta Sintesis)

Tata Kelola Perusahaan Dalam Mengurangi Kecurangan Laporan Keuangan (Systematic Literature Review Dengan Metode Meta Sintesis)

Tata Kelola Perusahaan dan Manajemen Laba Riil pada Perusahaan Manufaktur di Bursa Efek Indonesia (BEI)

Does Financing Decision-Making by Regional Government-Owned Syariah Banks Depend on Financial-Information Quality and Managers' Characteristic?

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