Journal of Business and Information System
Vol 1 No 1 (2019): Journal of Business and Information Systems

Female executive dan manajemen laba: Riset pada perusahaan manufaktur di Indonesia

Anindya Setya Suciani (Universitas PGRI Yogyakarta)
Hari Purnama (Universitas PGRI Yogyakarta)

Article Info

Publish Date
28 Jun 2019

Abstract

This study aims to test the effect of female executives on earnings management. The research was conducted at the manufacturing company listed on the Indonesia Stock Exchange in the 2015-2017 period. The purposive sampling was used 75 companies as data sample. Multiple linear regression test is used to see the effect of the independent variable on the dependent variable. The result of the analysis shows that the Female Chief Executive Officer (CEO), Female Chief Financial Officer (CFO) and Female Board of Commissioner does not influence earnings management. Whereas, the growth variable affects earnings management

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Journal Info
Journal of Business and Information System
Website

Abbrev

jbis

Publisher

Universitas PGRI Yogyakarta

Subject

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Journal of Business and Information Systems dipublikasikan oleh prodi akuntansi Universitas PGRI Yogyakarta yang menerbitkan artikel dua kali dalam satu tahun yaitu bulan Juni dan Desember. Journal of Business and Information Systems mempublikasikan berbagai artikel pada bidang akuntansi, keuangan, ...