Supervisory Function And Earnings Quality: Gender Analysis
Deden Tarmidi,
Nurlis,
Feber Sormin
et al.
Abstract:Gender analysis of independent commissioners and audit committees in carrying out supervisory functions and their impact on the entity’s earnings quality is the purpose of this study. With the unit of analysis of manufacturing companies listed on the Indonesia Stock Exchange from 2015 to 2021, using multiple linear regression analysis methods with STATA software in analysing 745-panel data, this study found a positive effect of multi-gender independent commissioners on earnings quality but has a negative impac… Show more
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