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References
- Agung, I. G. N. (2021). Applications of Quantile Regression of Experimental and Cross Section Data using EViews Applications on Experimental and Cross. Wiley.
- Al-Absy, M. S. M. (2022). Board Chairman Characteristics and Real Earnings Management. Sustainability (Switzerland), 14(22). https://doi.org/10.3390/su142215025
- Ali Aribi, Z., Kostov, P., & Aghab, E. (2021). Does female human capital constrain earning management: The case of the United Kingdom. Business Ethics, Environment and Responsibility, 30(4), 588–603. https://doi.org/10.1111/beer.12360
- Alquhaif, A. S., Latif, R. A., & Chandren, S. (2017). Women in Board of Directors and Real Earnings Management: Accretive Share Buyback in Malaysia. Asian Journal of Finance & Accounting, 9(2), 48. https://doi.org/10.5296/ajfa.v9i2.11752
- Alves, S. (2023). Gender diversity on corporate boards and earnings management: Evidence for European Union listed firms. Cogent Business and Management, 10(1). https://doi.org/10.1080/23311975.2023.2193138
- Arioglu, E. (2020). The affiliations and characteristics of female directors and earnings management: evidence from Turkey. Managerial Auditing Journal, 35(7), 927–953. https://doi.org/10.1108/MAJ-07-2019-2364
- Cho, S., & Chung, C. (2022). Board Characteristics and Earnings Management: Evidence from the Vietnamese Market. Journal of Risk and Financial Management, 15. https://doi.org/https://doi.org/10.3390/jrfm15090395
- Dechow, P. M., Ge, W., & Schrand, C. (2010). Understanding earnings quality: A review of the proxies, their determinants and their consequences. Journal of Accounting and Economics, 50, 344–401.
- Edita, R., Anastasius, Y., & Cahyanto, D. (2021). PENGARUH DIREKTUR WANITA, TATA KELOLA, DAN KARAKTERISTIK PERUSAHAAN TERHADAP MANAJEMEN LABA. E-JURNAL AKUNTANSI TSM, 1(2), 257–272. http://jurnaltsm.id/index.php/EJATSM
- Fitroni, N. A., & Feliana, Y. K. (2022). PENGARUH KERAGAMAN GENDER PADA DEWAN KOMISARIS, DEWAN DIREKSI, DAN KOMITE AUDIT TERHADAP MANAJEMEN LABA. Akuntansi Dan Teknologi Informasi, 15(1), 8–21. https://doi.org/10.24123/jati.v15i1.4575
- Githaiga, P. N., Muturi Kabete, P., & Caroline Bonareri, T. (2022). Board characteristics and earnings management. Does firm size matter? Cogent Business and Management, 9(1). https://doi.org/10.1080/23311975.2022.2088573
- Habib, A., Ranasinghe, D., Wu, J. Y., Biswas, P. K., & Ahmad, F. (2022). Real earnings management: A review of the international literature. Accounting and Finance, 62(4), 4279–4344. https://doi.org/10.1111/acfi.12968
- Huang, H. L., Liang, L. W., Chang, H. Y., & Hsu, H. Y. (2021). The influence of earnings management and board characteristics on company efficiency. Sustainability (Switzerland), 13(21). https://doi.org/10.3390/su132111617
- Jalan, A., Badrinath, S. G., & Al-Gamrh, B. (2020). Women on audit committees and the relationship between related party transactions and earnings management. Strategic Change, 29(3), 389–406. https://doi.org/10.1002/jsc.2337
- Karina, R., & Sufiana, S. (2020). Pengaruh Efektivitas Komite Audit, Kualitas Audit Dan Efektivitas Dewan Direksi Terhadap Manajemen Laba. Journal of Applied Managerial Accounting, 4(1), 42–59. https://doi.org/10.30871/jama.v4i1.1925
- Li, X. J., Ahmed, R., Than, E. T., Ishaque, M., & Huynh, T. L. D. (2021). Gender diversity of boards and executives on real earnings management in the bull or bear period: Empirical evidence from China. International Journal of Finance and Economics. https://doi.org/10.1002/ijfe.2562
- Liebrida, J., & Maria. (2022). Pengaruh Tata Kelola Perusahaan, Struktur Kepemilikan, dan Direksi Wanita Pada Manajemen Laba. E-JURNAL AKUNTANSI TSM, 2(3), 39–52.
- Maglio, R., Rey, A., Agliata, F., & Lombardi, R. (2020). Connecting earnings management and corporate social responsibility: A renewed perspective. Corporate Social Responsibility and Environmental Management, 27(2), 1108–1116. https://doi.org/10.1002/csr.1868
- Mardianto, & Susanti, D. (2022). Pengaruh Direksi Wanita Terhadap Manajemen Laba. Jurnal Akuntansi Bisnis, 20(2).
- Mnif, Y., & Cherif, I. (2020). Female board directorship and earnings management. Pacific Accounting Review, 33(1), 114–141. https://doi.org/10.1108/PAR-04-2020-0049
- Nani. (2022). Step by Step Analisis Regresi Data Panel Menggunakan Eviews. Visi Intelegensia.
- Nekhili, M., Javed, F., & Nagati, H. (2022). Audit Partner Gender, Leadership and Ethics: The Case of Earnings Management. Journal of Business Ethics, 177(2), 233–260. https://doi.org/10.1007/s10551-021-04757-9
- Ongsakul, V., Jiraporn, P., & Kim, Y. S. (2020). The effect of earnings management on shareholder value and the role of board gender diversity: Evidence from terrorism. Pacific Accounting Review, 32(3), 323–334. https://doi.org/10.1108/PAR-09-2019-0110
- Orazalin, N. (2020). Board gender diversity, corporate governance, and earnings management: Evidence from an emerging market. Gender in Management, 35(1), 37–60. https://doi.org/10.1108/GM-03-2018-0027
- Pamela, M., & Geraldina, I. (2021). Pengaruh Keberadaan Direktur Utama dan Direktur Keuangan Wanita Terhasap Kualitas Laba. Jurnal Akuntansi Dan Bisnis Indonesia, 2(2), 85–100.
- Putri, H. J. (2021). Kualitas Audit, Profitabilitas, Leverage dan Manajemen Laba Riil. Jurnal Ilmiah Akuntansi Dan Humanika, 11(2).
- Raharjo, K. (2022). Eksekutif wanita, struktur kepemilikan, dan manajemen laba. Jurnal Ilmiah Akuntansi Dan Keuangan, 5(5). www.idx.co.id
- Rajeevan, S., & Ajward, R. (2020). Board characteristics and earnings management in Sri Lanka. Journal of Asian Business and Economic Studies, 27(1), 2–18. https://doi.org/10.1108/JABES-03-2019-0027
- Ramadan, G. R. (2021). Board Of Directors Gender Diversity And Real Earnings Management: Does Female Board Of Director Matter? Jurnal Reviu Akuntansi Dan Keuangan, 11(2), 306–320. https://doi.org/10.22219/jrak.v11i2.15915
- Razak, B., & Helmy Herlina. (2020). Pengaruh Dewan Direksi Wanita, Dewan Komisaris Wanita Dan Kualitas Pengungkapan Corporate Social Responsibility Terhadap Manajemen Laba (Studi Empiris pada Perusahaan yang Terdaftar di BEI dan Menerbitkan Laporan Keberlanjutan Tahun 2015-2018). Jurnal Eksplorasi Akuntansi, 2(4).
- Roychowdhury, S. (2006). Earnings management through real activities manipulation. Journal of Accounting and Economics, 42(3), 335–370. https://doi.org/10.1016/j.jacceco.2006.01.002
- Samsiah, S., Primta Surbakti, L., Akuntansi, J., & Ekonomi dan Bisnis, F. (2022). Praktik Manajemen Laba Riil Pada Perusahaan Manufaktur di Bursa Efek Indonesia Tahun 2017-2019. Management, Accounting and Technology (JEMATech), 5(2). https://doi.org/10.32500/jematech.v5i2.1983
- Sitanggang, R. P., Karbhari, Y., Matemilola, B. T., & Ariff, M. (2020). Audit quality and real earnings management: evidence from the UK manufacturing sector. International Journal of Managerial Finance, 16(2), 165–181. https://doi.org/10.1108/IJMF-03-2018-0095
- Sulhia, B. A. (2021). ANALISIS PENGARUH FEMALE EXECUTIVE TERHADAP MANAJEMEN LABA (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2018). Jurnal RIsma, 1(3).
- Suwarsini, L. (2021). THE EFFECT OF THE BOARDS DIRECTORS AND WOMEN AUDIT COMMITTEE ON EARNINGS MANAGEMENT. JURNAL ILMIAH MANAJEMEN BISNIS DAN INOVASI UNIVERSITAS SAM RATULANGI, 8(3), 593–612.
- Umer, R., Abbas, N., Hussain, S., & Naveed. (2021). The Gender Diversity and Earnings Management Practices: Evidence from Pakistan. CIity University Research Journal, 10(2). http://cusitjournals.com/index.php/CURJ
- Zalata, A. M., Ntim, C. G., Alsohagy, M. H., & Malagila, J. (2022). Gender diversity and earnings management: the case of female directors with financial background. Review of Quantitative Finance and Accounting, 58(1), 101–136. https://doi.org/10.1007/s11156-021-00991-4
References
Agung, I. G. N. (2021). Applications of Quantile Regression of Experimental and Cross Section Data using EViews Applications on Experimental and Cross. Wiley.
Al-Absy, M. S. M. (2022). Board Chairman Characteristics and Real Earnings Management. Sustainability (Switzerland), 14(22). https://doi.org/10.3390/su142215025
Ali Aribi, Z., Kostov, P., & Aghab, E. (2021). Does female human capital constrain earning management: The case of the United Kingdom. Business Ethics, Environment and Responsibility, 30(4), 588–603. https://doi.org/10.1111/beer.12360
Alquhaif, A. S., Latif, R. A., & Chandren, S. (2017). Women in Board of Directors and Real Earnings Management: Accretive Share Buyback in Malaysia. Asian Journal of Finance & Accounting, 9(2), 48. https://doi.org/10.5296/ajfa.v9i2.11752
Alves, S. (2023). Gender diversity on corporate boards and earnings management: Evidence for European Union listed firms. Cogent Business and Management, 10(1). https://doi.org/10.1080/23311975.2023.2193138
Arioglu, E. (2020). The affiliations and characteristics of female directors and earnings management: evidence from Turkey. Managerial Auditing Journal, 35(7), 927–953. https://doi.org/10.1108/MAJ-07-2019-2364
Cho, S., & Chung, C. (2022). Board Characteristics and Earnings Management: Evidence from the Vietnamese Market. Journal of Risk and Financial Management, 15. https://doi.org/https://doi.org/10.3390/jrfm15090395
Dechow, P. M., Ge, W., & Schrand, C. (2010). Understanding earnings quality: A review of the proxies, their determinants and their consequences. Journal of Accounting and Economics, 50, 344–401.
Edita, R., Anastasius, Y., & Cahyanto, D. (2021). PENGARUH DIREKTUR WANITA, TATA KELOLA, DAN KARAKTERISTIK PERUSAHAAN TERHADAP MANAJEMEN LABA. E-JURNAL AKUNTANSI TSM, 1(2), 257–272. http://jurnaltsm.id/index.php/EJATSM
Fitroni, N. A., & Feliana, Y. K. (2022). PENGARUH KERAGAMAN GENDER PADA DEWAN KOMISARIS, DEWAN DIREKSI, DAN KOMITE AUDIT TERHADAP MANAJEMEN LABA. Akuntansi Dan Teknologi Informasi, 15(1), 8–21. https://doi.org/10.24123/jati.v15i1.4575
Githaiga, P. N., Muturi Kabete, P., & Caroline Bonareri, T. (2022). Board characteristics and earnings management. Does firm size matter? Cogent Business and Management, 9(1). https://doi.org/10.1080/23311975.2022.2088573
Habib, A., Ranasinghe, D., Wu, J. Y., Biswas, P. K., & Ahmad, F. (2022). Real earnings management: A review of the international literature. Accounting and Finance, 62(4), 4279–4344. https://doi.org/10.1111/acfi.12968
Huang, H. L., Liang, L. W., Chang, H. Y., & Hsu, H. Y. (2021). The influence of earnings management and board characteristics on company efficiency. Sustainability (Switzerland), 13(21). https://doi.org/10.3390/su132111617
Jalan, A., Badrinath, S. G., & Al-Gamrh, B. (2020). Women on audit committees and the relationship between related party transactions and earnings management. Strategic Change, 29(3), 389–406. https://doi.org/10.1002/jsc.2337
Karina, R., & Sufiana, S. (2020). Pengaruh Efektivitas Komite Audit, Kualitas Audit Dan Efektivitas Dewan Direksi Terhadap Manajemen Laba. Journal of Applied Managerial Accounting, 4(1), 42–59. https://doi.org/10.30871/jama.v4i1.1925
Li, X. J., Ahmed, R., Than, E. T., Ishaque, M., & Huynh, T. L. D. (2021). Gender diversity of boards and executives on real earnings management in the bull or bear period: Empirical evidence from China. International Journal of Finance and Economics. https://doi.org/10.1002/ijfe.2562
Liebrida, J., & Maria. (2022). Pengaruh Tata Kelola Perusahaan, Struktur Kepemilikan, dan Direksi Wanita Pada Manajemen Laba. E-JURNAL AKUNTANSI TSM, 2(3), 39–52.
Maglio, R., Rey, A., Agliata, F., & Lombardi, R. (2020). Connecting earnings management and corporate social responsibility: A renewed perspective. Corporate Social Responsibility and Environmental Management, 27(2), 1108–1116. https://doi.org/10.1002/csr.1868
Mardianto, & Susanti, D. (2022). Pengaruh Direksi Wanita Terhadap Manajemen Laba. Jurnal Akuntansi Bisnis, 20(2).
Mnif, Y., & Cherif, I. (2020). Female board directorship and earnings management. Pacific Accounting Review, 33(1), 114–141. https://doi.org/10.1108/PAR-04-2020-0049
Nani. (2022). Step by Step Analisis Regresi Data Panel Menggunakan Eviews. Visi Intelegensia.
Nekhili, M., Javed, F., & Nagati, H. (2022). Audit Partner Gender, Leadership and Ethics: The Case of Earnings Management. Journal of Business Ethics, 177(2), 233–260. https://doi.org/10.1007/s10551-021-04757-9
Ongsakul, V., Jiraporn, P., & Kim, Y. S. (2020). The effect of earnings management on shareholder value and the role of board gender diversity: Evidence from terrorism. Pacific Accounting Review, 32(3), 323–334. https://doi.org/10.1108/PAR-09-2019-0110
Orazalin, N. (2020). Board gender diversity, corporate governance, and earnings management: Evidence from an emerging market. Gender in Management, 35(1), 37–60. https://doi.org/10.1108/GM-03-2018-0027
Pamela, M., & Geraldina, I. (2021). Pengaruh Keberadaan Direktur Utama dan Direktur Keuangan Wanita Terhasap Kualitas Laba. Jurnal Akuntansi Dan Bisnis Indonesia, 2(2), 85–100.
Putri, H. J. (2021). Kualitas Audit, Profitabilitas, Leverage dan Manajemen Laba Riil. Jurnal Ilmiah Akuntansi Dan Humanika, 11(2).
Raharjo, K. (2022). Eksekutif wanita, struktur kepemilikan, dan manajemen laba. Jurnal Ilmiah Akuntansi Dan Keuangan, 5(5). www.idx.co.id
Rajeevan, S., & Ajward, R. (2020). Board characteristics and earnings management in Sri Lanka. Journal of Asian Business and Economic Studies, 27(1), 2–18. https://doi.org/10.1108/JABES-03-2019-0027
Ramadan, G. R. (2021). Board Of Directors Gender Diversity And Real Earnings Management: Does Female Board Of Director Matter? Jurnal Reviu Akuntansi Dan Keuangan, 11(2), 306–320. https://doi.org/10.22219/jrak.v11i2.15915
Razak, B., & Helmy Herlina. (2020). Pengaruh Dewan Direksi Wanita, Dewan Komisaris Wanita Dan Kualitas Pengungkapan Corporate Social Responsibility Terhadap Manajemen Laba (Studi Empiris pada Perusahaan yang Terdaftar di BEI dan Menerbitkan Laporan Keberlanjutan Tahun 2015-2018). Jurnal Eksplorasi Akuntansi, 2(4).
Roychowdhury, S. (2006). Earnings management through real activities manipulation. Journal of Accounting and Economics, 42(3), 335–370. https://doi.org/10.1016/j.jacceco.2006.01.002
Samsiah, S., Primta Surbakti, L., Akuntansi, J., & Ekonomi dan Bisnis, F. (2022). Praktik Manajemen Laba Riil Pada Perusahaan Manufaktur di Bursa Efek Indonesia Tahun 2017-2019. Management, Accounting and Technology (JEMATech), 5(2). https://doi.org/10.32500/jematech.v5i2.1983
Sitanggang, R. P., Karbhari, Y., Matemilola, B. T., & Ariff, M. (2020). Audit quality and real earnings management: evidence from the UK manufacturing sector. International Journal of Managerial Finance, 16(2), 165–181. https://doi.org/10.1108/IJMF-03-2018-0095
Sulhia, B. A. (2021). ANALISIS PENGARUH FEMALE EXECUTIVE TERHADAP MANAJEMEN LABA (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2018). Jurnal RIsma, 1(3).
Suwarsini, L. (2021). THE EFFECT OF THE BOARDS DIRECTORS AND WOMEN AUDIT COMMITTEE ON EARNINGS MANAGEMENT. JURNAL ILMIAH MANAJEMEN BISNIS DAN INOVASI UNIVERSITAS SAM RATULANGI, 8(3), 593–612.
Umer, R., Abbas, N., Hussain, S., & Naveed. (2021). The Gender Diversity and Earnings Management Practices: Evidence from Pakistan. CIity University Research Journal, 10(2). http://cusitjournals.com/index.php/CURJ
Zalata, A. M., Ntim, C. G., Alsohagy, M. H., & Malagila, J. (2022). Gender diversity and earnings management: the case of female directors with financial background. Review of Quantitative Finance and Accounting, 58(1), 101–136. https://doi.org/10.1007/s11156-021-00991-4