ARTICLE
TITLE

Gender in Accounting Research: Recent Development in Indonesia

SUMMARY

This study aims to provide an overview of the development of gender accounting research in Indonesia from 15 national accredited journals in Indonesia from 2009 to 2018 with a total of 39 articles. The articles are classified based on topic, method, and proxy of gender using the ‘charting the field’ method. This study found that the majority of articles published on gender accounting research are dealing with financial reporting and auditing. Most of the published articles classified gender as a dummy variable. The survey method is the most used method in gender accounting research in Indonesia followed by the analytical method and lastly literature review. This study suggests more study on gender in accounting research. The previous studies mostly classified gender as a dummy variable, therefore future study should consider other factors such as education, age, experience, a background of men and women. It will provide indepth analysis and insight regarding the role of gender in accounting and decisionmaking. Future studies can look into more auditing topics such as audit opinion, audit log, or audit timeliness. Also, it is interesting to investigate other topics dealing with financial reporting such as the effect of gender diversity on corporate social responsibility and risktaking.Penelitian ini bertujuan untuk menjelaskan perkembangan penelitian mengenai gender di riset bidang akuntansi di Indonesia. Penelitian ini menelusuri artikel yang relevan dengan gender di 15 jurnal nasional di Indonesia yang telah terakreditasi selama periode 2009 sampai dengan 2018. Penelusuran ini menemukan 39 artikel yang membahas gender dalam perspektif penelitian di bidang akuntansi. Artikel tersebut diklasifikasikan berdasarkan topik, metode, dan proksi gender dengan menggunakan metode “charting the field”. Penelitian ini menemukan mayoritas artikel mengaitkan gender dengan pelaporan keuangan dan auditing. Sebagian besar artikel menggunakan proksi dummy saat mengukur gender. Sebagan besar penelitian mengenai gender di Indonesia menggunakan metode survei, selanjutnya diikuti metode analitis dan terakhir reviu literatur. Penelitian ini menyarankan peneliti untuk melakukan penelitian yang lebih intensif terkait dengan peran gender di bidang akuntansi dan pengambilan keputusan. Penelitian selanjutnya sebaiknya mempertimbangkan aspek lain seperti tingkat pendidikan, umur, pengalaman, dan latar belakang saat menguji pengaruh gender. Hal ini akan memberikan analisis dan masukan yang lebih mendalam mengenai peran gender. Penelitian selanjutnya juga dapat mengeksplorasi topik auditing seperti opini audit, audit lag, dan ketepatwaktuan audit. Selain itu, penelitian yang terkait dengan pelaporan keuangan seperti diversitas gender pada tanggung jawab sosial dan perilaku terahdap risiko menarik untuk dilakukan.

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