Pengaruh Corporate Governance (Keanggotaan Wanita), Ukuran Perusahaan Dan Leverage Terhadap Manajemen Laba

Abstract

The purpose of this study was to examine the effect of corporate governance (female membership), company size and leverage on earnings management in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2012- 2016. The independent variables in this study were the Board of Commissioners of Women, Women's Board of Directors, Women's Audit Committee, Company Size and Leverage, while the dependent variable in this study was earnings management as measured by discretionary accruals using the Dechow et. al. (1995). Withdrawal of the research sample used purposive sampling method which obtained the results of 225 samples of manufacturing companies and the data used were panel data. This study uses multiple linear regression analysis with Eviews version 10. The results of this study indicate that the female board of directors affects earnings management while the female board of commissioners, women's audit committee, company size, and leverage do not affect earnings management.