PENGARUH EKSEKUTIF WANITA (FEMALE EXECUTIVE) TERHADAP MANAJEMEN LABA (STUDI EMPIRIS PADA PERUSAHAAN DI BURSA EFEK INDONESIA)

Gracia Christ Setyaningrum(1*) , Putri Savira Sabadra Sekarsari(2) , Theresia Woro Damayanti(3)


(1) 
(2) Universitas Kristen SatyaWacana Salatiga
(3) Universitas Kristen SatyaWacana Salatiga
(*) Corresponding Author

Abstract


Penelitian ini meneliti pengaruh CEO Wanita, CFO Wanita dan Dewan Direksi Wanita terhadap manajemen laba. Penelitian ini muncul karena perbedaan anggapan masyarakat terhadap jenis kelamin wanita dan pria. Sampel yang digunakan dalam penelitian ini sejumlah 269 perusahaan pada tahun 2013 - 2017 yang terdaftar di Bursa Efek Indonesia yang dipilih menggunakan purposive sampling. Penelitian ini menggunakan data panel yang memiliki karakteristik cross-section dan time series.  Hasil penelitian menunjukkan bahwa 1) CEO wanita berpengaruh negatif signifikan terhadap manajemen laba. 2) CFO wanita berpengaruh negatif tidak signifikan terhadap manajemen laba 3) proporsi dewan direksi berpengaruh positif tidak signifikan terhadap manajemen laba.  


Keywords


Jenis kelamin; CEO; CFO;Dewan direksi;Manajemen laba

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DOI: https://doi.org/10.36587/probank.v4i1.453

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