The Effect of Profitability, Women of Board, And Independent Board of Commissioners on Earnings Management with Company Size as a Moderating Variable
Pengaruh Profitabilitas, Women of Board, dan Dewan Komisaris Independen terhadap Manajemen Laba dengan Ukuran Perusahaan sebagai Variabel Moderasi
DOI:
https://doi.org/10.21070/ups.10582Keywords:
Profitability, Women On Boards, Independent commissioners, Company Size, Earnings ManagementAbstract
This study aims to analyze the effect of profitability, women of board, and independent commissioners on earnings management with company size as a moderating variable. This study uses a quantitative approach with secondary data obtained from the financial statement of non-cyclical manufacturing companies listed on the Indonesia Stock Exchange. The research sample was selected using purposive sampling and analyzed using moderation regression. The result of the study show that profitability does not affect earnings management, women of board have a positive effect on earnings management, while independent commissioners have a negative effect on earnings management. Furthermore, company size is unable to moderate the effect of profitability and independent commissioners on earnings management, but it is able to weaken the relationship between women of board and earnings management. The findings of this study indicate that corporate governance mechanisms can play a role in influencing companies’ financial reporting practices.
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