CD Skripsi

DEWAN DIREKSI DAN EARNINGS MANAGEMENT: PERAN FEMALE ON BOARDS DAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI

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This research aims to examine and analyze the board of directors and
earnings management: the role of women on boards and the audit committee as
moderating variables in manufacturing companies listed on the Indonesia Stock
Exchange in 2018-2022. This research method is a quantitative research method
using secondary data in the form of financial reports of manufacturing companies
listed on the Indonesia Stock Exchange obtained via the website www.idx.co.id and
other related websites. The population in this research is all manufacturing
companies listed on the Indonesia Stock Exchange in 2018-2022, totaling 256
companies. The sample selection in this research used the purposive sampling
method. The sample selected in this research was 135 companies selected based on
predetermined criteria with a period of 5 years so that the total data was 675. The
data analysis method used in this research used Stata version 14.2. The research
results show that the board of directors influences earnings management with a
significance level of 0.016 < 0.05. Likewise, women on boards are able to moderate
the influence of the board of directors on earnings management with a significance
level of 0.026 < 0.05. And the audit committee is able to moderate the influence of
the board of directors on earnings management by 0.018 < 0.05.
Keywords: Earnings Management, Board of Directors, Female on Boards, and
Audit Committee.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2002110003

Penerbit

Pekanbaru : Universitas Riau - Fakultas Ekonomi Dan bisnis - akuntansi., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2002110003

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

GUNTUR

Versi lain/terkait

Lampiran Berkas

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