ARTICLE
TITLE

EFFECT OF CORPORATE GOVERNANCE (WOMAN’S EXECUTIVE BOARD), COMPANY SIZE AND LEVERAGE ON PROFIT MANAGEMENT

SUMMARY

The purpose of this study was to measure the effect of corporate governance (female membership), company size and leverage on profits in companies on the Indonesia Stock Exchange (BEI) in 2012-2016. The variables used in this study are size variables, and the variable used in this study is earnings management that uses discretionary accruals using the Dechow et. Al. (1995). Withdrawal of the research sample using purposive sampling method that gets 225 samples of manufacturing companies and data which are data panels. This study conducts multiple regression with multiple regression with Eviews version 10. The results of this study indicate that the female board of directors who are insightful with earnings management when the female board of commissioners, women's audit committee, company size, and leverage do not affect earnings management.

PAGES
pp. 51 - 65
COLLECTIONS
Economy

 Articles related

Rosanda Asmara Hakiki,Erida Herlina    

Intellectual capital is an important element in determining the performance of banking companies. This study aimed to examine the effect of intellectual capital investment, good corporate governance (proxied by foreign ownership and institutional ownersh... see more


Nasya Saniyah Darma, Niki Lukviarman, Erna Setiany    

Purpose: This study aims to tests the effect of corporate governance on cash holdings empirically. This study proxies corporate governance into four proxies: family ownership, institutional ownership, size of the board of commissioners, and proportion of... see more


Evi Rahmawati,Naufal Fadlurrahman,Firda Shofia Azzahra    

Research aims: This study examines the effect of corporate governance mechanisms, such as board size, CEO duality, number of the audit committee, board gender, and family ownership, on intellectual capital disclosures.Design/Methodology/Approach: The sam... see more


Lu’lu il Maknuun, Muhtadina Annisa    

The aims of this research were to examine the effect of good corporate governance, third party funds and asset growth through profitability to the bankruptcy risk in Islamic Banking which listed in Indonesia stock exchange. The subjects of the research w... see more


Thiago Nery da Cunha,Rosilene Marcon,Jaison Caetano da Silva,Cinara Gambirage    

Based on agency theory, this article analyzes the adoption and the strengthening of corporate governance and their resulting on performance of state-owned companies. Therefore, it was employed as empirical context the Brazilian state-owned companies that... see more