Academy of Accounting and Financial Studies Journal (Print ISSN: 1096-3685; Online ISSN: 1528-2635)

Abstract

Female Commissioner and Director, and Earnings Management: Study on Manufacturing Companies Listed on Indonesia Stock Exchange

Author(s): Bambang Bemby Soebyakto, Mukhtaruddin, Universitas Sriwijaya, Harun Delamat, Kencana Dewi, Afif Fatri Pratama

Cognitive difference between man and woman result difference in decision-making style and affect earning management (EM) level undertaken by the firms. This study aims to determine the effect of female commissioners and directors on EM in manufacturing companies listed in Indonesian Stock Exchange (IDX) from 2011-2016. The study population consisted of 128 listed companies in IDX from 2011-2016. Samples are chosen by using purposive sampling method. Data used in this study is secondary data that is financial reports which collected from IDX website. Hypothesis analyzed using linear regression method with SPSS software. The result of this study showed that female commissioners and directors, as well as management compensation, had a negative and insignificant effect on EM on manufacturing companies listed on IDX from 2011-2016.