Audit Committee And Earnings Management: The Role Of Gender

Widya. A. Sudarman (Fakultas Ekonomi dan Bisnis, Universitas Airlangga, Surabaya)
Suzy Noviyanti (Faculty of Economics and Business, Satya Wacana Christian University)
Jony Oktavian Haryanto (Faculty of Economics and Business, President University)
Lanita Winata (Faculty of Economics and Business, Griffith University Australia)

Jurnal Akuntansi
Vol. 23 No. 3 (2019): September 2019

This study has a purpose to investigate the effect of committee audit on earnings management. Using a sampel of companies companies listed in Indonesia Stock Exchange (IDX) 2013-2017. Results of this study shows that gender of audit committee significantly effect earnings management, it explains that female on audit committee are more careful and allow for discretion in terms of financial reporting. The results explain gender theory that women are more risk averse and ethical than men. This research provides new insights for management so that they can consider gender in the selection of committee audit to be appointed by the company with regard to the financial reporting process.