Peran Auditor Dalam Manajemen Laba: Sebuah Perspektif Gender

Abstract

The purpose of this study is to investigate the effect of auditor gender on earnings management. This research uses samples of all companies listed in Indonesia Stock Exchange (IDX) 2013-2017. The sampling technique used purposive sampling. Using tools SPSS 20, the result shows auditor gender  positively significant effect on earnings management, it explains that female auditors allow for more discretion in income reporting. It explains The gender theory that woman is more risk averse and more ethical than men. This research provides new insights for management so that they can consider gender in the selection of auditors to be appointed by the company with regard to the financial reporting process.