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All Journal Global Financial Accounting Journal
Chandrawati, Meliesa
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Economics, Econometrics & Finance

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Journal : global financial accounting journal

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Effect of Good Corporate Governance and Gender Diversity on Earnings Management in Indonesia Yopie, Santi; Chandrawati, Meliesa
Global Financial Accounting Journal Vol. 7 No. 2 (2023)
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.v7i2.8591

Abstract

Purpose - The goal of this study is to ascertain the major impact of gender diversity and good corporate governance on earnings management. Research Method - In this study, sampling was done using a purposive sampling technique. Findings - The results of hypothesis testing show that the variables of independent commissioners have a negative effect on earnings management. Implication - The research sample can be expanded by adding various sectors, adding independent variables that can better explain earnings management.
Co-Authors Yopie, Santi