Image of Pengaruh Kehadiran Direksi Perempuan dan Ukuran Dewan Direksi terhadap Manajemen Laba: Studi Kasus pada Perusahaan Konstruksi yang Tercatat di Bursa Efek Indonesia Periode 2010- 2019

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Pengaruh Kehadiran Direksi Perempuan dan Ukuran Dewan Direksi terhadap Manajemen Laba: Studi Kasus pada Perusahaan Konstruksi yang Tercatat di Bursa Efek Indonesia Periode 2010- 2019

This study aims to analyze the influence of female board?s presence and board size on earnings management of constructions firms in Indonesia. This study is essential regarding the fact that there are still very limited numbers of women who serve on the board of directors. Also, Indonesia?s building construction sector rapid growth that is supported by the government urges the importance of this study. Using 22 listed firms in Indonesia Stock Exchange for the period from 2010 to 2019, this study utilizes Fixed Effect Model as the method of estimation. The findings show that the female board?s presence and board size have no significant influence on earnings management. Meanwhile, the regression result indicates that a firm?s profitability have positive and significant influences on earnings management. Also, the government should create more profound regulations about board gender diversity since the number of women sitting on corporate boards is still limitedAda Tabel

Ketersediaan

Call NumberLocationAvailable
12699PSB lt.2 - Karya Akhir1
Penerbit Depok Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Indonesia.,
Edisi -
Subjek Earnings management
Emerging markets
Board size
Board Gender Diversity
Construction Companies
ISBN/ISSN -
Klasifikasi -
Deskripsi Fisik xv, 125 p. ; diagr. ; 30 cm
Info Detail Spesifik -
Other Version/Related Tidak tersedia versi lain
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