EARNINGS MANAGEMENT PRACTICES IN TERMS OF FAMILY OWNERSHIP, BOARD GENDER DIVERSITY AND ASSET REVALUATION: A STUDY ON NON-FINANCIAL COMPANIES IN INDONESIA

Authors

  • Ana Puspita Sari Universitas Islam Negeri Raden Mas Said Surakarta
  • Sayekti Endah Retno Meilani Universitas Islam Negeri Raden Mas Said Surakarta

Keywords:

earnings management, family ownership, gender diversity, asset revaluation

Abstract

This study aims to determine the effect of family ownership, size of female board of commissioners, size of female board of directors, and asset revaluation on earnings management with Return on Assets (ROA), leverage, and firm age as control variables. This study uses a population of all non-financial companies listed on the Indonesia Stock Exchange for the period 2022-2023. The data used is secondary data in the form of the company's annual financial report data. The purposive sampling technique was chosen as the sampling technique. A total of 148 companies became the final sample of the study. This study uses panel data regression analysis techniques in testing the proposed hypotheses using the eviews 12 instrument. The results of the study indicate that asset revaluation has a negative effect on earnings management. While that family ownership, size of female board of commissioners and size of female board of directors have no effect on earnings management.

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Published

2024-10-24

How to Cite

Ana Puspita Sari, & Sayekti Endah Retno Meilani. (2024). EARNINGS MANAGEMENT PRACTICES IN TERMS OF FAMILY OWNERSHIP, BOARD GENDER DIVERSITY AND ASSET REVALUATION: A STUDY ON NON-FINANCIAL COMPANIES IN INDONESIA. International Conference on Islamic Economics (ICIE), 1(1), 621–637. Retrieved from https://proceeding.uingusdur.ac.id/index.php/icie/article/view/2595

Issue

Vol. 1 (2024): The 1st International Conference on Islamic Economics (ICIE)

Section

Articles