PENGARUH DIREKSI WANITA TERHADAP MANAJEMEN LABA
DOI:
https://doi.org/10.62281/JMA/v1i1.14Keywords:
Direksi Wanita, Tata Kelola, Manajemen Laba, Bursa Efek IndonesiaAbstract
Tujuan dari penelitian ini adalah untuk mengetahui bagaimana pengaruh direksi wanita terhadap manajemen laba. konsep manajemen laba yang dimodifikasi dari model Jones, yang diukur menggunakan proksi accrual discretionary. Pengaruh wanita yang cenderung konservatif dalam melaporkan keuntungan dibandingkan dengan pria Oleh karena itu, penelitian ini melihat bagaimana kehadiran direksi wanita berkontribusi pada pengurangan praktik manajemen laba. Jumlah direktur wanita, persentase direktur wanita, dan rasio keahlian menunjukkan kehadiran direktur wanita. Peneliti menggunakan metode purposive sampling untuk mengumpulkan data dari perusahaan manufajtur Indonesia. Hasil penelitian menunjukkan bahwa jumlah direksi wanita memiliki pengaruh yang signifikan terhadap manajemen laba. Penelitian ini melihat enam variabel kontrol: board independence, audit quality, blockholders ownership, leverage dan return on equity. Salah satu variabel kontrol yang terbukti secara empiris berdampak positif pada manajemen laba adalah return on equity. Secara praktis, kehadiran direksi wanita dapat menguntungkan perusahaan.
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Copyright (c) 2023 Zufi Yustika Magitasiwi, Fernianda Wahyu Ramadanthy, Siti Ambar Mukti Puji Lestari, Dita Gerry Yulianto , Josephine Elliska Dinata (Author)
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