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All Journal El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
Pipit Dwi Cahya Kirana
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Religion Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Pengaruh Gender Diversity, Prudence Accounting,Tanggung Jawab Sosial Lingkungan terhadap Manajemen Laba yang Dimoderasi oleh Profitabilitas Pipit Dwi Cahya Kirana; Vinola Herawaty
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 8 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i8.3678

Abstract

The development of the current era of globalization has given rise to various unexpected negative impacts, including Profit Management. Earnings management is an action business managers take to manipulate the information in financial reports for personal gain. This research aims to determine the influence of Gender Diversity, Prudence Accounting and Environmental Social Responsibility on Profit Management with profitability as a moderating variable. The research objects used in this research are State-Owned Enterprises (BUMN) in Indonesia, listed on the Indonesia Stock Exchange (BEI) for the 2019-2023 period. The number of samples used in the research was 120 data samples. The results of this research indicate that Gender Diversity and Prudence Accounting do not significantly affect Profit Management. Meanwhile, Environmental Social Responsibility has a significant influence on Profit Management in State-Owned Enterprises (BUMN) in Indonesia listed on the Indonesian Stock Exchange in 2019 - 2023
Pengaruh Gender Diversity, Prudence Accounting,Tanggung Jawab Sosial Lingkungan terhadap Manajemen Laba yang Dimoderasi oleh Profitabilitas Pipit Dwi Cahya Kirana; Vinola Herawaty
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 8 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i8.3678

Abstract

The development of the current era of globalization has given rise to various unexpected negative impacts, including Profit Management. Earnings management is an action business managers take to manipulate the information in financial reports for personal gain. This research aims to determine the influence of Gender Diversity, Prudence Accounting and Environmental Social Responsibility on Profit Management with profitability as a moderating variable. The research objects used in this research are State-Owned Enterprises (BUMN) in Indonesia, listed on the Indonesia Stock Exchange (BEI) for the 2019-2023 period. The number of samples used in the research was 120 data samples. The results of this research indicate that Gender Diversity and Prudence Accounting do not significantly affect Profit Management. Meanwhile, Environmental Social Responsibility has a significant influence on Profit Management in State-Owned Enterprises (BUMN) in Indonesia listed on the Indonesian Stock Exchange in 2019 - 2023
Co-Authors Vinola Herawaty