Open AccessHUBUNGAN KOMPLEMENTER ANTARA MANAJEMEN PUNCAK PEREMPUAN DAN LITERASI KEUANGAN TERHADAP EARNINGS MANAGEMENT PADA PERUSAHAAN YANG TERDAFTAR DI BEI PERIODE 2015
Author(s) -
Brenda Astrid Tamara,
Yie Ke Feliana
Publication year - 2020
Publication title -
akuntansi dan teknologi informasi
Language(s) - English
Resource type - Journals
eISSN - 2614-8749
pISSN - 1412-5994
DOI - 10.24123/jati.v13i1.2838
Subject(s) - earnings management , accrual , business , population , earnings , accounting , business administration , demography , sociology
The purpose of this study is to examine whether the presence of female top management and female top management with financial literacy has an impact on reducing earnings management. Earnings management is proxied by discretionary accruals and measured using the Modified Jones (1995) model on a cross-sectional version. The study population use all company that has been listed in Bursa Efek Indonesia (BEI) at 2015. The amount of company used in this study are 291 companies. The results of this study shows that there is no effect between female top management and female top management with financial literacy on the reduction of earnings management.