Audit Committee: Woman, Experience, Education on Earnings Management

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/).

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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  -