印尼非金融公司的女性代表、公司治理和收入管理

IF 2.3 4区管理学 Q2 BUSINESS, FINANCE

Qualitative Research in Accounting and Management Pub Date : 2021-12-01 DOI:10.33508/rima.v4i2.3462

Erick Teofilus Gunawan, Sofian Sofian, H. Wijaya, S. Dwijayanti

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引用次数: 0

摘要

本研究分析女性董事、管理层持股、女性审计委员会、审计委员会规模、独立专员、董事会规模对印尼非金融公司盈余管理的影响。本研究的样本包括2015-2017年期间的291家非金融公司。本研究使用可自由支配的应计利润衡量盈余管理。数据采用多元回归分析。本研究发现审计委员会规模对盈余管理有负向影响。本研究还发现，女性董事、管理层持股、女性审计委员会、独立专员和董事会规模对盈余管理没有影响。本文的研究有助于降低审计委员会作为公司治理机制的重要性

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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FEMALE REPRESENTATION, CORPORATE GOVERNANCE, AND EARNING MANAGEMENT IN INDONESIAN NON-FINANCIAL FIRMS

This study analyzes the effect of female directors, managerial ownership, female audit committee, audit committee size, independent commissioners, board size on earnings management in Indonesian Non-Financial Firms. The sample of this study consist of 291 non-financial firms over the period 2015-2017. This study measures earnings management using discretionary accruals. The data were analyzed using multiple regression. This study found that audit committee size negatively affects earnings management. This study also found that female directors, managerial ownership, female audit committee, independent commissioners, and board size do not affect earnings management. This study contributes to the important of audit committee as corporate governance mechanisms to reduce

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来源期刊

Qualitative Research in Accounting and Management Multiple-

CiteScore

4.50

自引率

31.60%

发文量

期刊介绍： Qualitative Research in Accounting & Management is an international journal that promotes qualitative research at the interface of accounting and management. The journal encourages the assessment of practices in the accounting field through a variety of theoretical lenses, and seeks to further our knowledge of the accounting-management nexus in its broadest (e.g., organisational, social and political) contexts. QRAM welcomes submissions of original research papers, conceptual pieces, substantive review articles, and shorter papers such as comments or research notes. The following is intended to indicate potential topics, but is by no means prescriptive. These topics can be overlapping rather than discrete subject areas, and researchers should not feel restricted by the scope of the topics listed below. • Management accounting and control • Accountability, transition and organisational change • Performance management and accounting metrics • Accounting for strategic management • The use and behavioural effects of accounting information in organisational decision-making • Public and third sector accounting and management • Accounting and management controls for sustainability and the environment • Historical perspectives on the accounting-management interface • Methods and methodologies for research at the interface of accounting and management • Accounting and management in developing countries and emerging economies • Technology effects on accounting-management dynamics