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Livia Aldisa Muliawan
Sekolah Tinggi Ilmu Ekonomi Trisakti
Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Earnings Management: Disclosure Quality and Director Characteristics Livia Aldisa Muliawan; Yulius Kurnia Susanto; Dewi Sari Wijoyo
Media Bisnis Vol 14 No 1 (2022): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v14i1.1686

Abstract

The purpose of this research is to get empirical evidence about the influence of disclosure quality and director characteristics on earnings management. Director characteristics are director size, gender, tenure, and independent commissioner. This research used 81 manufacturing companies which are listed in Indonesia Stock Exchange from 2016 until 2018 and selected using purposive sampling method and analyzed using multiple regression. The result of this research found that the effect of director size and tenure on earnings management were negative and significant. The other hand, disclosure quality, director gender, and independent commissioner have not influence to earnings management. The larger the directors size and long as director will make authority become spread and minimize the chance for doing earnings management.
Co-Authors Dewi Sari Wijoyo Yulius Kurnia Susanto