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Dewi Fatimah
Politeknik Negeri Batam
Economics, Econometrics & Finance

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Pengaruh Board Diversity terhadap Manajemen Laba Dewi Fatimah
Journal of Applied Accounting and Taxation Vol 4 No 2 (2019): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (281.186 KB) | DOI: 10.30871/jaat.v4i2.908

Abstract

This study examines the effect on board diversity against earning management. The used samples are non-financial companies listed on the Indonesia Stock Exchange from 2010 to 2013. The data collection method using a purposive sampling method and data used are panel data. The regression used is ordinary least squares regression (OLS) with a fixed-effect model approach and the random effect model. The results showed that board diversity proxied by gender, age, education, and tenure no significant effect on earnings management, whereas the diversity proxy board with tenure significant effect on earnings management. Earnings management using discretionary accruals proxy and use a proxy for board gender diversity, age, minority education, and tenure.
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