PENGARUH KEBERAGAMAN GENDER DEWAN KOMISARIS DAN DEWAN DIREKSI TERHADAP KUALITAS LABA (Studi Pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia)

AFRIANI, ANGGRI (2021) PENGARUH KEBERAGAMAN GENDER DEWAN KOMISARIS DAN DEWAN DIREKSI TERHADAP KUALITAS LABA (Studi Pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia). S2 thesis, Universitas Mercu Buana Jakarta.

[img]
Preview
 Text (HAL COVER)
1. Cover, Halaman - Anggri Afriani.pdf
Download (2MB) | Preview
[img] Text (BAB I)
BAB 1.pdf
Restricted to Registered users only
Download (711kB)
[img] Text (BAB II)
BAB 2.pdf
Restricted to Registered users only
Download (1MB)
[img] Text (BAB III)
BAB 3.pdf
Restricted to Registered users only
Download (942kB)
[img] Text (BAB IV)
BAB 4.pdf
Restricted to Registered users only
Download (933kB)
[img] Text (BAB V)
BAB 5.pdf
Restricted to Registered users only
Download (588kB)
[img] Text (DAFTAR PUSTAKA)
DAFTAR PUSTAKA.pdf
Restricted to Registered users only
Download (515kB)
[img] Text (LAMPIRAN)
LAMPIRAN.pdf
Restricted to Registered users only
Download (792kB)

Abstract

This study aims to determine the effect of the chairman of the female board of commissioners, the chairman of the female president director, and the proportion of gender diversity in top management on earnings quality. This study is a causal research and the data used is quantitative data. In this study, earnings quality is measured by the Jones accrual model, gender is calculated using a dummy, and the proportion of gender diversity is calculated using the Blau index. The number of samples in this study were 236 manufacturing companies listed on the Indonesia Stock Exchange. The results showed that the the chairman of the female board of commissioners has significant effect on earning quality. Meanwhile, the chairman of the female president director and the proportion of gender diversity in top management has no significant effect on earnings quality. This study also contributes to understanding effect of auditor, sales growth, company age, company size, leverage and investment opportunity on earning quality. Measuring of earning quality can be done with earning management practices. The lower of earning management practice, the higher of earning quality and vice versa. Keywords: Board of Commissioners, Board of Directors, Earning Quality, Proportion of Gender Diversity. Penelitian ini bertujuan untuk mengetahui pengaruh ketua dewan komisaris perempuan, ketua direktur utama perempuan, dan proporsi keberagaman gender di manajemen puncak terhadap kualitas laba. Penelitian ini merupakan penelitian kausal dan data yang digunakan adalah data kuantitatif. Dalam penelitian ini, kualitas laba diukur dengan model akrual Jones, gender dihitung menggunakan dummy, dan proporsi keragaman gender dihitung menggunakan indeks Blau. Jumlah sampel dalam penelitian ini adalah 236 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Hasil penelitian menunjukkan bahwa ketua dewan komisaris perempuan berpengaruh signifikan terhadap kualitas laba. Sementara itu, posisi direktur utama wanita dan proporsi keragaman gender di manajemen puncak tidak berpengaruh signifikan terhadap kualitas laba. Penelitian ini juga memberikan kontribusi untuk memahami pengaruh auditor, pertumbuhan penjualan, usia perusahaan, ukuran perusahaan, leverage dan peluang investasi terhadap kualitas laba. Pengukuran kualitas laba dapat dilakukan dengan praktik manajemen laba. Semakin rendah praktik manajemen laba, semakin tinggi kualitas laba dan sebaliknya. Kata kunci: Dewan Komisaris, Dewan Direksi, Kualitas Laba, Proporsi Keberagaman Gender.

Item Type: Thesis (S2)
NIM/NIDN Creators: 55518110045
Uncontrolled Keywords: Dewan Komisaris, Dewan Direksi, Kualitas Laba, Proporsi Keberagaman Gender.
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.24 Financial Institutions/Lembaga Keuangan
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 14 Mar 2023 07:23
Last Modified: 14 Mar 2023 07:23
URI: http://repository.mercubuana.ac.id/id/eprint/75111

Actions (login required)

View Item View Item
UMB Repository is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.