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All Journal Global Financial Accounting Journal PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi
Mardianto
Universitas Internasional Batam
Economics, Econometrics & Finance Education

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Nexus of Gender Diversity and Corporate Governance: Ana-lyzing Their Effects on Firm Performance with Accrual Earning Management as a Moderating Factor Mardianto; Siti Eldiani Nurrahma
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.1495

Abstract

This study aims to examine the effect of board gender diversity, corporate governance quality, and accrual earnings management on firm performance. The research employs a quantitative approach using multiple regression analysis on secondary data obtained from the annual reports of companies listed on the Indonesian Stock Exchange. Firm performance is measured using return on assets (ROA), gender diversity is proxied by the proportion of female directors on the board, corporate governance quality is measured using the Corporate Governance Index (CGI), and accrual earnings management is measured using discretionary accruals based on the Jones Model. The results indicate that gender diversity has a positive and statistically significant effect on firm performance, suggesting that a higher presence of female directors is associated with better company performance. In contrast, corporate governance quality is found to have a negative and significant relationship with firm performance, indicating that higher governance scores do not necessarily translate into improved financial outcomes. Accrual earnings management also shows a positive and significant effect on firm performance, implying that higher discretionary accruals are associated with higher reported performance. This study contributes to the corporate governance literature by providing empirical evidence from an emerging market context and by highlighting the complex roles of gender diversity, governance quality, and earnings management in shaping firm performance. However, the findings are subject to limitations related to the use of publicly available data and may not be generalizable to countries with different institutional and regulatory environments.
The Effect of Earnings Management on Corporate Social Responsibility with Corporate Governance as Moderator Iskandar Itan; Mardianto; Rizka Putri Pratama
Global Financial Accounting Journal Vol. 10 No. 1 (2026): Vol. 10 No. 1 (2026)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v10i1.11528

Abstract

Purpose - this study examines the nexus between CSR, Accrual Earning Management and Real Earning Management and whether Corporate Governance can moderate that connection. Research Method - this research uses a quantitative approach with the STATA application. Tables such as descriptive statistics and regression analysis will be presented to achieve the research objectives. This analysis relies on longitudinal data from companies listed on the Indonesia Stock Exchange (IDX), 299 companies from the period 2019 - 2023. Findings – The results of this paper show that both Accrual Earning Management and Real Earning Management are positively associated with Corporate Social Responsibility. We also found that Corporate Governance can limit the opportunistic activities of managers in manipulating earnings.
Co-Authors Iskandar Itan, Iskandar Rizka Putri Pratama Siti Eldiani Nurrahma