Board Of Commissioners, Audit Committee Gender, Institutional Ownership and Earnings Management
Metta Kusumaningtyas, Anis Chariri, Etna Nur Afri Yuyetta
Available Online November 2019.
- https://doi.org/10.2991/icaf-19.2019.17How to use a DOI?
- Earnings management, board of commissioners, audit committee gender, institutional ownership, mining companies, Indonesia.
- This study aimed to investigate the effect of the board of commissioners, audit committee gender, and institutional ownership on earnings management. The sample in this study were 28 mining companies of total 140 listed on the Indonesia Stock Exchange (IDX) between 2012-2016. Multiple linear regression analysis was used to test the hypothesis of this study. The hypothesis testing indicated that board of commissioners and institutional ownership had a significant and negative influence on earnings management. While the audit committee gender does not affect earnings management.
- Open Access
- This is an open access article distributed under the CC BY-NC license.
Cite this article
TY - CONF AU - Metta Kusumaningtyas AU - Anis Chariri AU - Etna Nur Afri Yuyetta PY - 2019/11 DA - 2019/11 TI - Board Of Commissioners, Audit Committee Gender, Institutional Ownership and Earnings Management BT - Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019) PB - Atlantis Press SP - 103 EP - 108 SN - 2352-5428 UR - https://doi.org/10.2991/icaf-19.2019.17 DO - https://doi.org/10.2991/icaf-19.2019.17 ID - Kusumaningtyas2019/11 ER -