Pengaruh Board Characteristics Dan Profitability Terhadap Manajemen Laba

Abstract

The purpose of this research is to determine the effect of board gender diversity, board size, board meetings, and profitability on earnings management. This research used panel data of manufacture companies listed on Indonesia Stock Exchange during 2017-2019. This research used purposive sampling method. The total sample of this research is 30 companies. Data is analyzed using multiple linear regression with EViews (Econometric Views) 10. The result shows that board size has significant positive effect on earnings management, meanwhile board gender diversity, board meetings, and profitability have insignificant effect on earnings management. The implication of this study is the need to decrease company’s board size to decrease collusion and earnings management practice which will increase investor’s belief.