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All Journal Akuntansi: Jurnal Riset Ilmu Akuntansi
Kartika Safira
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Library Research : Dewan Wanita dan CSR Menekan Earnings Management Kadek Rahma Sari; Kartika Safira
Akuntansi Vol. 3 No. 4 (2024): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i4.2374

Abstract

This study aims to gather insights related to the relationship between gender diversity and CSR on earnings management actions in companies. The method used to obtain research results is library research, using credible and indexed sources on Scopus and Sinta. The results of this study indicate that first, gender diversity as measured by the presence of women on the composition of the board of directors can create conditions for management that are more ethical, intolerant and suppress opportunistic actions that encourage management to carry out earnings management. Second, CSR is an ethical act to blame the company in a transparent manner for stakeholders and is a form of corporate reputation for stakeholders thereby suppressing earnings management actions in the company.
Co-Authors Kadek Rahma Sari