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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Dianita Meirini
Jurusan Akuntansi Syariah, Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, KEPEMILIKAN MANAJERIAL, DAN GENDER DIVERSITY TERHADAP MANAJEMEN LABA Nur Wakidatur Rohmah; Dianita Meirini
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 11 No. 2 (2022): Desember
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (615.004 KB) | DOI: 10.31959/jm.v11i2.1176

Abstract

This research aims to determine the effect of firm size, profitability, managerial ownership, and gender diversity on earnings management. The population in this research were companies listed on the LQ45 index on the Indonesia Stock Exchange for the period 2016 to 2020. The research sample was selected using a purposive sampling method with a total of 24 companies and a period of 5 years. The research uses quantitative methods with panel data regression methods. The results showed that firm size had no significant effect on earnings management, profitability had a significant positive effect on earnings management, managerial ownership had no significant effect on earnings management, and gender diversity had no significant effect on earnings management.  
Co-Authors Nur Wakidatur Rohmah