CEO’S GENDER AND EARNINGS MANAGEMENT
Keywords:
CEO, female, earnings management
Abstract
The aim of this study is to see how the gender of CEO affects earnings management in manufacturing companies that were listed on Indonesia Stock Exchange in 2018. Explanatory analysis was used in this study, and judgment sampling method was used to determine the sample size. The research hypothesis was checked with SPSS version 20 and the result shows that The gender of the CEO has no effect on earnings management.
References
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I. Gavious, E. Segev and R. Yosef, "Female directors and earnings management in high technology firms," Pacific Accounting Review, vol. 24, no. 1, pp. 4-32, 2012.
B. M. Barber and T. Odean, "Boys will be boys: Gender, overconfidence, and common stock investment," The Quarterly Journal of Economics, vol. 116, p. 261–292., 2001.
K. Schipper, "Commentary on Earnings Management," Accounting Horizons, vol. 3, no. 4, pp. 91-102, 1989.
S. Wulandari and I. S. Kusuma, "Mendeteksi Managemen Laba dengan menggunakan Classification Shifting: Pengujian Core Earnings dan Extraordinary Items (Studi Empiris di Negara-Negara ASEAN)," in Simposium Nasional Akuntansi XIV, Aceh, 2011.
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E. Peni and S. Vahamaa , "Females Executive and Earnings Management," Managerial Finance, pp. Vol.36 No.7 2010 pp 629-645, 2010.
Marzuki, Kajian awal tentang teori-teori gender, Universitas Negeri Yogyakarta, 2006.
Heffina, Perempuan dan Politik, Universitas Sumatera Utara, 2004.
O. Novilia and P. I. Nugroho, "Pengaruh Manajemen Puncak Wanita terhadap Manajemen Laba," Dinamika Akuntansi, Keuangan, dan Perbankan, pp. Vol 5 No. 1 Hal 27-45., 2016.
W. R. Scott, Financial Accounting Theory, Canada: Prentice Hall, 2012.
R. Wardhani and H. Joseph., "Karakteristik Pribadi Komite Audit dan Praktik Manajemen Laba," in Symposium Nasional Akuntansi XIII Purwokerto, 2010.
P. M. Healy and K. G. Palepu, "The Effect of Firm’s Financial Disclosure Strategies on Stock Price," Accounting Horizon, pp. Vol. 7 No. 1 Page 1-11., 1993.
P. M. Healy and J. M. Wahlen, "A Review of The Earnings Management Literature and Its Implications For Standard Setting," pp. Vol.13 No.4 Page.365-383., 1999.
S. R. Hepworth, "Smoothing Periodic Income.," Accounting Review, pp. Page 32-39., 1953.
S. E. Mc Vay, "Earnings Management Using Classification Shifting: An Examination of Core Earnings and Special Items," The Accounting Review, pp. Vol. 81 No.3 Page 501-531..
W. R. Scott, Financial Accounting Theory. Second edition., Canada: Prentice Hall, 2012.
R. C. Sihite, "Pengaruh gender pada dewan komisaris, dewan direksi, dan komite audit terhadap profitabilitas dan kualitas laba perusahaan," Skripsi Fakultas Ekonomi UI, 2012.
J. S. Hyde and K. C. Kling, "Women, motivation, and achievement.," Psychology of Women Quarterly, vol. 25, pp. 364-378, 2001.
I. Gavious, E. Segev and R. Yosef, "Female directors and earnings management in high technology firms," Pacific Accounting Review, vol. 24, no. 1, pp. 4-32, 2012.
B. M. Barber and T. Odean, "Boys will be boys: Gender, overconfidence, and common stock investment," The Quarterly Journal of Economics, vol. 116, p. 261–292., 2001.
K. Schipper, "Commentary on Earnings Management," Accounting Horizons, vol. 3, no. 4, pp. 91-102, 1989.
S. Wulandari and I. S. Kusuma, "Mendeteksi Managemen Laba dengan menggunakan Classification Shifting: Pengujian Core Earnings dan Extraordinary Items (Studi Empiris di Negara-Negara ASEAN)," in Simposium Nasional Akuntansi XIV, Aceh, 2011.
Zulkarnaen, W., Fitriani, I., & Yuningsih, N. (2020). Pengembangan Supply Chain Management Dalam Pengelolaan Distribusi Logistik Pemilu Yang Lebih Tepat Jenis, Tepat Jumlah Dan Tepat Waktu Berbasis Human Resources Competency Development Di KPU Jawa Barat. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 4(2), 222-243. https://doi.org/10.31955/mea.vol4.iss2.pp222-243.
Published
2021-05-06
How to Cite
Debbianita, D., Prayogo, E., Agustina, L., & Erwan, E. (2021). CEO’S GENDER AND EARNINGS MANAGEMENT. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 5(2), 90-101. https://doi.org/10.31955/mea.v5i2.1077
Section
Articles
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