Open Accessinfluence of the board commissioners’s characteristics on conservatism with gender as a moderating variable
Author(s) -
Ida Ayu Ivon Trisnayanti,
Dewa Gede Wirama,
Ni Made Dwi Ratnadi,
Gayatri Gayatri
Publication year - 2022
Publication title -
international journal of management, it and social sciences
Language(s) - English
Resource type - Journals
ISSN - 2395-7492
DOI - 10.21744/irjmis.v9n1.2040
Subject(s) - conservatism , accounting , nonprobability sampling , audit committee , stock exchange , corporate governance , audit , population , test (biology) , variables , business , political science , law , statistics , demography , sociology , finance , politics , mathematics , paleontology , biology
Accounting conservatism can limit the opportunistic behaviour of managers who act to maximize their interests. One of the good corporate governance mechanisms, which is the characteristics of the board of commissioners, can strengthen the implementation of conservatism in the company. In this study, researchers wanted to examine the effect of independent commissioners and audit committees on conservatism with gender as a moderating variable. The research population is publicly listed companies on the Indonesia Stock Exchange during 2015-2019. The sampling technique used is purposive sampling. Research testing uses moderated regression that has model feasibility is tested with the classical assumption test. The results showed that conservatism increased with the presence of an audit committee. The audit committee can provide specific suggestions to be more conservative in making decisions. However, the results showed that conservatism was not affected by the proportion of independent commissioners. The results also show that the presence of women strengthens the relationship of the audit committee to conservatism.