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All Journal Jurnal Ilmu Sosial dan Humaniora Journal of Accounting Science Jurnal Riset Akuntansi dan Keuangan Communications in Science and Technology Acintya Jurnal Pendidikan Akuntansi dan Keuangan Jurnal Kesehatan Syntax Idea Journal of Telenursing (JOTING) Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Jurnal Kewarganegaraan Jurnal Abdimas Kartika Wijayakusuma Jurnal Pengabdian Pada Masyarakat Indonesia (JPPMI) Jurnal Teknologi Kimia Unimal Portofolio: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi Jurnal Pengabdian Masyarakat Bhinneka Fleksibel: Jurnal Pengabdian Kepada Masyarakat Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Research Horizon Academy of Social Science and Global Citizenship Journal Jurnal Pendidikan Kewarganegaraan dan Politik Accounting Research Journal PEDAMAS (Pengabdian Kepada Masyarakat) SCIENTIFIC JOURNAL OF NURSING RESARCH Amerta Jurnal Ilmu Sosial dan Humaniora Indonesian Journal of Law and Justice
Lestari, Dwi Indah
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Journal : Journal of Accounting Science

 1 
Exploring the Interconnection: Employee Diff, Board Gender Diversity, and Earnings Management Hasan, Nadif Ahmad; Lestari, Dwi Indah
Journal of Accounting Science Vol 8 No 2 (2024): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v8i2.1811

Abstract

General Background: The COVID-19 pandemic caused significant economic disruptions, leading to reduced demand and sales across various sectors in Indonesia, including manufacturing. Specific Background: This study focuses on manufacturing companies listed on the Indonesia Stock Exchange from 2020 to 2022 to investigate the impact of employee difference (diff) and board gender diversity on earnings management. Knowledge Gap: Previous research offers conflicting findings on the relationship between board gender diversity and earnings management, necessitating further exploration during the COVID-19 period when layoffs were prevalent. Aims: This study aims to empirically assess how employee diff and board gender diversity influence earnings management, contributing to better decision-making by investors and stakeholders. Results: The findings indicate that employee diff positively affects earnings management, while board gender diversity does not have a significant impact. Novelty: Conducted during the COVID-19 period, this research uniquely considers employee diff as a critical factor in earnings management, reflecting pandemic-related challenges. Implications: Investors and stakeholders should focus on employee diff when analyzing financial statements to avoid misinformed decisions, while also recognizing that board gender diversity may not significantly mitigate earnings management practices
Co-Authors Adi, Patria Prasetio Adi, Patria Prasetyo Ahmad Tawfiequrrahman Yuliansyah Alfahri, Muhammad Dimas Ananda, Angelina Maghvira Aprian, Muhamad Dwi Aprilia, Dhea Arief Budiman AYU LESTARI Azura, Cikal Balaputra, Ishana Br Ginting, Lisa Septia Dewi Dara, Reinanda Putri Rea Darmawan, Ghani Dwi Jayanti Eka Yulianti Fahrurrozhi, Alfian Fakhri, Maulana Allifa Fatmawati, Fifi Fauziah, Resvi Septiani Gusrika, Revy Hasan, Nadif Ahmad Hasibuan, Putri Yupa Heni Pujiastuti Hidayah, Astika Nurul Khasanah, Isrofiah Laela Kurnia, Heri Kurniawan, Bernadi Limson, Leonatus Mahfudz Maranggi, Isma Uly Maryani, Neni Mita Agustina, Mita Muhammad Ardiansyah Mulyandini, Vita Citra Mustofa Kamil, Mustofa Natita , endi Kusuma Ningtyas, Dina Nurayu Nirmawan Nirmawan Oktaviani, Dwi Paiman Paiman Perdana, Mirwan Surya Putri, Rara Eka Dyla Putri, Zeolita Prabu Rahadianto, Wahyu Triaji Rikawati, Ferdiana Robianto, Andira Romli Romli, Romli Saputra, Ali Rahman Reza Sari, Debi Anggun Sari, Desty Ebhil Puspita Sa’adah, Rizma Kholifatus Setiawati, Vera Shada, Fitria Ananta Nasywaa Sinta, Siti Siregar, Fadhila Hidayatika Sitompul, Juliana Sari Br superzeki Zaidatul Fadilah Tri Yunita Sari, Tri Yunita Vicky Dzaky Cahaya Putra