Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018)

Audit Committee: Woman, Experience, Education on Earnings Management

Authors
Novia Florencea, Yulius Kurnia Susanto
Corresponding Author
Novia Florencea
Available Online February 2019.
DOI
10.2991/aicar-18.2019.5How to use a DOI?
Keywords
earnings management; audit committee woman; corporate governance; concentrated shareholders; managerial ownership
Abstract

The purpose of this research is to obtain empirical evidence about the effect of board size, board independence, directors expertise, board meetings, audit committee expertise, audit committee meetings, audit committee woman, audit committee education, concentrated shareholders, and managerial ownership on earnings management. The population in this research is all listed manufacturing companies in Indonesia Stock Exchange during 2013 to 2016. Samples are obtained through purposive sampling method, in which 66 listed manufacturing companies in Indonesia Stock Exchange meet the sampling criteria resulting 264 data available are taken as sample. Multiple linear regressions and hypothesis testing are used as the data analysis method in this research. The result of this research shows that audit committee woman statistically has influence earnings management. While board size, board independence, directors expertise, board meetings, audit committee expertise, audit committee meetings, audit committee education, concentrated shareholders, and managerial ownership statistically do not have influence earnings management. If the number of woman in audit committee is higher, the level of earnings management will be lower and vice versa. Woman audit committee may be more conservative and have higher ethical value.

Copyright
© 2019, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Download article (PDF)

Volume Title
Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018)
Series
Advances in Economics, Business and Management Research
Publication Date
February 2019
ISBN
978-94-6252-675-4
ISSN
2352-5428
DOI
10.2991/aicar-18.2019.5How to use a DOI?
Copyright
© 2019, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - Novia Florencea
AU  - Yulius Kurnia Susanto
PY  - 2019/02
DA  - 2019/02
TI  - Audit Committee: Woman, Experience, Education on Earnings Management
BT  - Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018)
PB  - Atlantis Press
SP  - 17
EP  - 21
SN  - 2352-5428
UR  - https://doi.org/10.2991/aicar-18.2019.5
DO  - 10.2991/aicar-18.2019.5
ID  - Florencea2019/02
ER  -