NOVRICA, FARIN (2025) ANALISIS BOARD GENDER DIVERSITY PADA PENGARUH CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Teknologi Yang Terdaftar di BEI Tahun 2012-2022). S2 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to analyze the impact of Board Gender Diversity in Corporate Governance on earnings management in technology companies. The sample of this research includes 36 technology companies listed on the Indonesia Stock Exchange (IDX) during the 2012-2022 period. The analysis techniques used are multiple regression analysis and difference testing with the assistance of the STATA program. The independent variables in this study include institutional ownership, managerial ownership, and the audit committee, while the dependent variable is earnings management. The research results indicate that, in the simultaneous testing (F-test), the variables of institutional ownership, managerial ownership, and the audit committee significantly affect earnings management. Meanwhile, in the partial testing (T-test), no differences were found in the impact of institutional ownership and the audit committee on earnings management between companies led by male directors and those led by female directors. However, there is a significant difference in the impact of managerial ownership on earnings management between companies led by male directors and those led by female directors. Keywords: Institutional Ownership, Managerial Ownership, Audit Committee, Earnings Management, Gender Diversity. Penelitian ini bertujuan untuk menganalisis pengaruh Board Gender Diversity dalam Corporate Governance terhadap manajemen laba pada perusahaan teknologi. Sampel penelitian ini mencakup 36 perusahaan teknologi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2012-2022. Teknik analisis yang digunakan adalah analisis regresi berganda dan uji beda dengan bantuan program STATA. Variabel independen dalam penelitian ini meliputi kepemilikan institusional, kepemilikan manajerial, dan komite audit, sedangkan variabel dependen adalah manajemen laba. Hasil penelitian menunjukkan bahwa dalam pengujian secara simultan (uji F), variabel kepemilikan institusional, kepemilikan manajerial, dan komite audit secara signifikan berpengaruh terhadap manajemen laba. Sementara itu, dalam pengujian secara parsial (uji T), tidak ditemukan perbedaan pengaruh kepemilikan institusional dan komite audit terhadap manajemen laba pada perusahaan yang dipimpin oleh direktur laki-laki maupun direktur perempuan. Namun, terdapat perbedaan signifikan dalam pengaruh kepemilikan manajerial terhadap manajemen laba antara perusahaan yang dipimpin oleh direktur laki-laki dan perusahaan yang dipimpin oleh direktur perempuan. Kata kunci : Kepemilikan Institusional, Kepemilikan Manajerial, Komite Audit, Manajemen Laba, Board Gender Diversity.
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