Pengaruh board women, board size dan board independence terhadap earnings management pada sub sektor coal mining yang terdaftar di bursa efek Indonesia

Tiara Erika Amalia, Wirasmi Wardhani

Abstract


Penelitian ini bertujuan untuk menganalisis Board Women, Board Size dan Board Independence terhadap Earnings Management. Penelitian ini dilakukan pada perusahaan sub sektor Coal Mining yang terdaftar di Bursa Efek Indonesia tahun 2017-2019. Penelitian ini menggunakan purposive sampling dengan jumlah sampel sebanyak 20 perusahaan. Jenis data yang digunakan adalah data kuantitatif dan sumber data berupa laporan keuangan tahunan perusahaan. Alat analisis yang digunakan adalah statistic deskriptif dan regresi data panel. Hasil penelitian ini menunjukkan bahwa Board Women berpengaruh positif tidak signifikan terhadap Earnings Management, Board Size berpengaruh positif signifikan terhadap Earnings Management, dan Board Independence berpengaruh negatif signifikan terhadap Earnings Management.

Keywords


Sub sektor coal mining; earnings management; board women; board size; board independence

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DOI: https://doi.org/10.29264/jimm.v7i1.10833

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