2022
DOI: 10.21511/ppm.20(1).2022.08
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Is gender diversity good for the quality of accruals in Indonesia?

Abstract: There is no regulation in emerging markets, i.e. Indonesia imposing the gender diversity quota. Therefore, based on the different characteristics and attributes between developed and emerging markets, this study aims to analyze the impact of the boardroom’s gender diversity on the quality of accruals, i.e. earnings in big Indonesian firms. This study used a sample of 100 big manufacturing firms in Indonesia. Moreover, this paper utilized a widely used proxy for the quality of earnings and the boardroom’s gende… Show more

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“…However, encouraging diversity strategies promotes complex issues mainly in the business world where financial sustainability is more vital. Female representation on the board encourages new talents and provides an approach to the parties from the external environment (Robiyanto et al, 2022). In addition, the matter of equal chances for women and their part in sustainable economic growth is increasingly becoming an area of frequent debate in the political environment at local and international organizational environments.…”
Section: Introductionmentioning
confidence: 99%
“…However, encouraging diversity strategies promotes complex issues mainly in the business world where financial sustainability is more vital. Female representation on the board encourages new talents and provides an approach to the parties from the external environment (Robiyanto et al, 2022). In addition, the matter of equal chances for women and their part in sustainable economic growth is increasingly becoming an area of frequent debate in the political environment at local and international organizational environments.…”
Section: Introductionmentioning
confidence: 99%