GREENOMIKA
Vol. 6 No. 1 (2024): GREENOMIKA

The Effect of Gender Diversity on the Quality of Accruals in Financial Reports (Empirical Study of Manufacturing Companies on the IDX)

Auli, Figa (Unknown)
Natalis, Christian (Unknown)

Article Info

Publish Date
30 Jun 2024

Abstract

The research was conducted with the aim of analyzing the influence of female board of commissioners, female finance directors and CFO variability on the quality of accruals in manufacturing companies on the IDX for the 2018-2022 period. This research used 195 companies as samples using multiple linear regression analysis techniques. The research results show that female board of commissioners and CFO variability have a significant effect on accrual quality, while female financial directors do not have a significant effect on accrual quality.

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Journal Info
GREENOMIKA
Website

Abbrev

gnk

Publisher

Universitas NU Sidoarjo

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Greenomika contains a collection of a selected articles from the results of research and study of literature which is relevant to accounting, management, and entrepreneurship. Greenomika Journal is published 2 (two) times a year, in June and December.The Greenomika topic include Accounting in Public ...