Journal of Business and Information System
Vol 1 No 1 (2019): Journal of Business and Information Systems

FEMALE EXECUTIVE DAN MANAJEMEN LABA: RISET PADA PERUSAHAAN MANUFAKTUR DI INDONESIA

Suciani, Anindya Setya (Unknown)
Purnama, Hari (Unknown)



Article Info

Publish Date
28 Jun 2019

Abstract

This study aims to test the effect of female executives on earnings management. The research was conducted at the manufacturing company listed on the Indonesia Stock Exchange in the 2015-2017 period. The purposive sampling was used 75 companies as data sample. Multiple linear regression test is used to see the effect of the independent variable on the dependent variable. The result of the analysis shows that the Female Chief Executive Officer (CEO), Female Chief Financial Officer (CFO) and Female Board of Commissioner does not influence earnings management. Whereas, the growth variable affects earnings management

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Journal Info

Abbrev

jbis

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal of Business and Information Systems is published two times a year (June and December) by Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta. It published various article about accounting, finance, management, ...