Pengaruh Direksi Wanita Terhadap Manajemen Laba
Abstract
Penelitian ini bertujuan untuk menguji pengaruh dari direksi wanita terhadap manajemen laba. Konsep manajemen laba dengan modifikasi dari model jones yang diukur dengan proksi discretionary accruals. Pengaruh wanita yang cenderung konservatif dalam melaporkan laba jika dibanding dengan pria. Oleh karena itu, penelitian ini membahas tentang kehadiran direksi wanita untuk mengurangi praktik manajemen laba. Kehadiran direksi wanita diukur dari jumlah direksi wanita, persentase direksi wanita, dan rasio keahlian direksi wanita. Peneliti menggunakan sejumlah 836 sampel data perusahaan yang tercatat pada Bursa Efek Indonesia untuk periode 2017-2021 dengan metode purposive sampling. Hasil penelitian menunjukkan jumlah direksi wanita berpengaruh signifikan terhadap manajemen laba. Penelitian ini terdapat enam variabel control yang terdiri dari board independence, audit quality, blockholders ownership, leverage dan return on equity. Return on equity salah satu variabel kontrol yang terbukti secara empiris berpengaruh signifikan positif terhadap manajemen laba. Secara praktis, implikasi yang dapat diterapkan oleh perusahaan adalah dengan adanya kehadiran direksi wanita sehingga dapat memberikan dampak positif terhadap perusahaan
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DOI: https://doi.org/10.24167/jab.v20i2.4944
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