Jurnal Keuangan dan Perbankan Universitas Merdeka Malang
Female in board and earnings management: Evidence in Indonesia non-financial firms

Jurnal Keuangan dan Perbankan Universitas Merdeka Malang
Female in board and earnings management: Evidence in Indonesia non-financial firms

Corporate governance; Earnings management; Female in the audit committee; Female in the board of commissioners; Female in the board of directors

The purpose of this study is to analyze the effect of females on the board on earnings management in Indonesia’s Non-Financial Firms. Females on the board comprise of females in the board of commissioners, females in the board of directors, and females in the audit committee. This study also breakdown the full sample into small, medium, and large firms. The sample of this study consists of 291 non-financial firms listed in the Indonesia Stock Exchange over the period 2015-2017. This study measures earnings management using discretionary accruals. The data were analyzed
using panel data regression. This study found that females in the board of commissioners, females in the board of directors, and females in the audit committee do not affect earnings management. This study also found that females in the board of
directors in small firms have a positive effect on earnings management and have a negative effect on medium firms. This study contributes to the role of females in corporate governance in Indonesia’s non-financial firms to reduce earnings management.

Sofian, S, Patricia Febrina Dwijayanti, Hendra Wijaya

http://jurnal.unmer.ac.id/index.php/jkdp

Universitas Merdeka Malang

October 2020

Sri Wahyuni

ISSN: 2443-2687 (Online) ISSN: 1410-8089 (Print)

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Jurnal Keuangan dan Perbankan Universitas Merdeka Malang