Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019)

Board Of Commissioners, Audit Committee Gender, Institutional Ownership and Earnings Management

Authors
Metta Kusumaningtyas, Anis Chariri, Etna Nur Afri Yuyetta
Corresponding Author
Metta Kusumaningtyas
Available Online November 2019.
DOI
https://doi.org/10.2991/icaf-19.2019.17How to use a DOI?
Keywords
Earnings management, board of commissioners, audit committee gender, institutional ownership, mining companies, Indonesia.
Abstract
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.

Download article (PDF)

Volume Title
Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019)
Series
Advances in Economics, Business and Management Research
Publication Date
November 2019
ISBN
978-94-6252-834-5
ISSN
2352-5428
DOI
https://doi.org/10.2991/icaf-19.2019.17How to use a DOI?
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  -