Female in board and earnings management: Evidence in Indonesia non-financial firms

Sofian, Sofian; S, Patricia Febrina Dwijayanti; Wijaya, Hendra

doi:10.26905/jkdp.v24i4.4230

Cited by 5 publications

(5 citation statements)

References 28 publications

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“…Consequently, having females on the board does not affect the company's performance and investors. It also does not improve the performance that protects shareholders, and their presence is relatively low compared to male directors (Saidat et al, 2020;Sofian et al, 2020;Ugedo et al, 2019). Female executives need to consider economic channels affecting the company's performance.…”

Section: Robustness Testmentioning

confidence: 99%

Female Board Independency in Corporate Governance and Firm Performance Students

Septiana

Robin

Yulfiswandi

2022

j. Organisasi dan manaj.

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Purpose – This research examines female board independence and influence on company performance. The concept of female leaders in work should be discussed since gender inequality assumes that they are considered not socially accepted, have a non-business background, and are appointed due to nepotism. Methodology – The research uses a quantitative approach - research data from companies listed on the Indonesia Stock Exchange in the KOMPAS100 index from August 2021 to January 2022. The data was collected from the company’s financial reports from 2014 to 2020. Findings – It was found that both Tobin’s Q and ROA were significantly negative for female board independency. It reduces the effectiveness of a company’s profitability. Females are considered incompetent since they were appointed for family ties and not based on skills or qualifications. The robustness test reveals that the female board independence dummy test with Tobin’s Q and ROA is considerably negative. Furthermore, female board members do not affect the company’s success or ability to persuade investors. Originality – Females are discouraged from serving as independent members to avoid harmful performance impacts. Therefore, the idea of considering them as members of the board of independence should be discouraged, as it will affect the opinions of investors.

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Section: Robustness Testmentioning

confidence: 99%

Female Board Independency in Corporate Governance and Firm Performance Students

Septiana

Robin

Yulfiswandi

2022

j. Organisasi dan manaj.

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“…Selanjutnya penelitian oleh Sofian et al (2020) menganalisis pengaruh wanita di dalam suatu perusahaan terhadap manajemen laba pada industri non-finansial Indonesia. Hasil penelitian menunjukkan jumlah direksi wanita berhubungan positif dengan manajemen laba.…”

Section: Pendahuluanunclassified

Pengaruh Direksi Wanita Terhadap Manajemen Laba

Mardianto

Susanti²

2022

Pusat Pengkajian dan Pengembangan Akuntansi

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This study is aimed to determine the effect of female directors on earning management. Earnings management concept by Modified Jones Model and measured using a proxy for discretionary accruals. The effect on women who tend to be conservative toward reporting profit when compare to men. Therefore, this study discusses the presence of female directors to reduce earnings management practices. The presence of female directors is measured as the number of female directors, percentage of female directors, and female expert director ratio. This study used sample data for 836 non-financial companies that were listed on Indonesia Stock Exchange for the period 2017-2021 with a purposive sampling method. The results show that number of female directors has a significant effect on earning management. This study contains six control variables consisting of board independence, audit quality, blockholders ownership, leverage, and return on equity. Return on equity is the only control variable that is empirically proven on its positive significant earning management. Practically, the implication that can be applied by the company is the presence of female directors so that it can have a positive impact on the company.

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“…Nilai tersebut lebih besar dari (0,05), sehingga dapat disimpulkan bahwa GR tidak memiliki pengaruh terhadap variabel manajemen laba (TAEM) atau Ha7 tidak diterima. Hasil ini konsisten dengan penelitian Abdullah dan Ismail (2016), dan Sofian et al (2020).…”

Section: Hasil Penelitianunclassified

Profitabilitas, Pertumbuhan Perusahaan, Dan Kualitas Audit Memengaruhi Manajemen Laba Pada Perusahaan Non-Keuangan

Djashan

Marliyana

2021

liabilitas

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Tujuan penelitian ini untuk mendapatkan bukti empiris dari beberapa faktor yang memengaruhi manajemen laba pada perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia (BEI). Peneliti menggunakan 196 perusahaan non-keuangan yag terdaftar di BEI selama tahun 2017 hingga 2019, dipilih dengan metode purposive sampling dan menggunakan regresi berganda sebagai metode analisis data. Dari hasil penelitian terdapat tiga variabel yang memengaruhi manajemen laba, yakni profitabilitas, pertumbuhan perusahaan dan kualitas audit. Sedangkan untuk tujuh variabel lainnya yaitu komite audit, direktur independen, ukuran dewan direksi, ukuran perusahaan, leverage, gender, dan umur perusahaan tidak memiliki pengaruh terhadap manajemen laba

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Female in board and earnings management: Evidence in Indonesia non-financial firms

Abstract: This is an open access article under the CC-BY-SA license JEL Classification: G34, M41

Cited by 5 publications

References 28 publications

Female Board Independency in Corporate Governance and Firm Performance Students

Female Board Independency in Corporate Governance and Firm Performance Students

Pengaruh Direksi Wanita Terhadap Manajemen Laba

Profitabilitas, Pertumbuhan Perusahaan, Dan Kualitas Audit Memengaruhi Manajemen Laba Pada Perusahaan Non-Keuangan

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