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

DOI

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.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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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  - 10.2991/icaf-19.2019.17
ID  - Kusumaningtyas2019/11
ER  -