Pengaruh Boards Diversity (CEO Wanita, CFO Wanita, Proporsi Dewan Komisaris Wanita, Proporsi Komite Audit Wanita) Terhadap Pelanggaran Aturan Laporan Keuangan

Maula, Kholida Atiyatul; Rakhman, Arif

doi:10.35706/acc.v3i01.1208

Cited by 5 publications

(9 citation statements)

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“…Gender diversity in the board of directors has an influence on company performance so it will tend to reduce violations of financial statement rules. Feminine traits of women carry characteristics in organizations, influencing leadership styles and decision-making styles (Maula & Rakhman, 2018). In the context of research on the impact of women commissioners on earnings management, research conducted by Peni & Vähämaa (2010) in Setiawan (2018) shows that women in the position of financial director are more conservative in their policies, so the level of earnings management is low.…”

Section: Resultsmentioning

confidence: 99%

CSR Disclosure on Earnings Management with the Presence of Women in the GCG Structure

Wahyuningsih

Rasmini

2020

Jurnal Ilmiah Akuntansi dan Bisnis

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ABSTRAK Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh pengungkapan Corporate Social Responsibility pada manajemen laba dengan keberadaan wanita dalam mekanisme Good Corporate Governance sebagai variabel moderasi. Metode penentuan sampel yang digunakan adalah purposive sampling dengan kriteria perusahaan yang terdaftar dalam indeks LQ45 di Bursa Efek Indonesia dan menerbitkan laporan tahunan serta laporan keberlanjutan (sustainability report) berturut-turut selama periode 2013-2017. Jumlah sampel yang digunakan dalam penelitian ini sebanyak 40 sampel. Metode dokumentasi digunakan untuk mengumpulkan data. Teknik analisis data yang digunakan yaitu Moderated Regression Analysis. Penelitian ini menyimpulkan bahwa pengungkapan Corporate Social Responsibility berpengaruh positif pada manajemen laba. Keberadaan wanita dalam komite audit yang mewakili proksi dari variabel keberadaan wanita dalam mekanisme Good Corporate Governance mampu memperlemah pengaruh pengungkapan Corporate Social Responsibility pada manajemen laba. Hasil penelitian ini sejalan dengan teori hipotesis biaya politik yang menyatakan bahwa perusahaan yang memiliki biaya politik yang tinggi cenderung akan melakukan manajemen laba. Kata Kunci: manajemen laba, pengungkapan corporate social responsibility, good corporate governance

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Section: Resultsmentioning

confidence: 99%

CSR Disclosure on Earnings Management with the Presence of Women in the GCG Structure

Wahyuningsih

Rasmini

2020

Jurnal Ilmiah Akuntansi dan Bisnis

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“…Besides, women's boards of directors tend to be more active in attending meetings to create the decisions needed by companies (Hanani & Aryani, 2011). The existence of women in the top management can reduce fraud, violation of financial reporting rules, and earnings management (Liao et al, 2019;Luo et al, 2019;Maula & Rakhman, 2018;Merawati & Mahaputra, 2017). Contradictory, the other research found no effect of gender differences in firm value, risk-taking, and earnings management companies (Kusumastuti et al, 2007).…”

Section: Overall Model Fit Testmentioning

confidence: 92%

“…The desire to report to women tended to be higher compared to men (Kaplan et al, 2009). The more cautious nature of women and the higher ethical standards were expected to strengthen the motivation of obeying the financial statement rules (Maula & Rakhman, 2018;Merawati & Mahaputra, 2017). Accounting conservatism increased significantly after the hiring of women and a female chief financial officer could reduce accounting fraud (Francis et al, 2015;Liao et al, 2019).…”

Section: Literature Reviewmentioning

confidence: 99%

“…score 1 for diploma/equivalent level, 2 for bachelor's degree, 3 for Master's Degree, and score 4 for Doctoral degree (Hitt & Tyler, 1991;Kong & Zhang, 2010;Kuo et al, 2018;Papadimitri et al, 2020) The third independent variable was the gender of directors (WOMEN). The proportion of female directors on the board of directors used dealt with the research conducted by Adusei (2019), Adusei and Obeng (2019), Belaounia et al (2020), and Maula and Rakhman (2018).…”

Section: Independent Variablementioning

confidence: 99%

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Governance structure and the tendency to do financial statements fraud

Probohudono

Lubis

Nahartyo

et al. 2022

J. Akun. Audit. Ind.

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This study aimed to examine the influence of the governance structure which consists of the age of directors, educational background of directors, directors’ gender, managerial ownership, and the existence of Independent Board of Commissioners on financial statement fraud. This research's populations are Manufacturing, Property, Real estate, and Construction Companies listed on the Indonesia Stock Exchange (IDX) period 2014-2018. The type of data used in research was secondary data and using a purposive sampling method to determine 475 companies for the samples. This research used a logistic regression analysis. The result of this research indicated that the age of directors, the gender of directors, and managerial ownership had a significant negative effect on financial statement fraud. However, the study did not find the advantage of the educational background of directors and the existence of the independent member of the Board of Commissioners on financial statement fraud.

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“…Hasil tersebut dapat terjadi karena karakteristik dari tugas komite audit yang dapat mendeteksi adanya praktik manajemen laba tidak memiliki hubungan dengan keragaman gender anggotanya, dengan kata lain gender pria dan wanita dalam komite audit memiliki tugas dan keahlian yang sama (Novilia & Nugroho, 2016). Selain itu, komite audit dibentuk untuk membantu tugas dewan komisaris dalam fungsi pengawasan, oleh sebab itu terdapat kemungkinan komite audit dibentuk hanya untuk memenuhi tuntutan regulator yang menyebabkan gender tidak berpengaruh (Maula & Rakhman, 2018). Hasil dari pengujian hipotesis 1c sesuai dengan penelitian Sun et al (2011).…”

Section: Gender Pada Komite Audit Terhadap Manajemen Labaunclassified

Pengaruh Keragaman Gender Pada Dewan Komisaris, Dewan Direksi, Dan Komite Audit Terhadap Manajemen Laba

Fitroni

Feliana

2022

JATI

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The aim of this study is to identify the influence of gender diversity in the board of commissioners, board of directors, and audit committee for earnings management. This study in a quantitative tested with multiple linear regression. Gender diversity in this study was calculated using the proportion of female gender on each board. The object of this research is all companies listed in the Indonesia Stock Exchange (IDX), except for the financial sector for the period 2017-2019. The sample used in 1136 firms. The results of this study indicate that gender diversity on the board of directors has a positive effect on earnings management, while gender diversity on the board of commissioners and audit committee has no significant impact on earnings management. The conclusion obtained is that the presence of female gender on the board of directors will affect the earnings management, while on the board of commissioners and audit committee both male and female gender has an equal chance to do the earnings management.

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Pengaruh Boards Diversity (CEO Wanita, CFO Wanita, Proporsi Dewan Komisaris Wanita, Proporsi Komite Audit Wanita) Terhadap Pelanggaran Aturan Laporan Keuangan

Cited by 5 publications

References 0 publications

CSR Disclosure on Earnings Management with the Presence of Women in the GCG Structure

CSR Disclosure on Earnings Management with the Presence of Women in the GCG Structure

Governance structure and the tendency to do financial statements fraud

Pengaruh Keragaman Gender Pada Dewan Komisaris, Dewan Direksi, Dan Komite Audit Terhadap Manajemen Laba

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