Pengaruh partisipasi wanita dalam dewan direksi terhadap kualitas manajemen laba riil = The effect of women's participation on the board of directors on the quality of real earnings management

Kim, Hyun Jung (2021) Pengaruh partisipasi wanita dalam dewan direksi terhadap kualitas manajemen laba riil = The effect of women's participation on the board of directors on the quality of real earnings management. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Tujuan dilakukannya penelitian ini yaitu untuk menguji pengaruh partisipasi wanita dalam dewan direksi terhadap kualitas manajemen laba riil. Proksi yang digunakan untuk mengukur penyimpangan operasional perusahaan yaitu dengan total arus kas abnormal yang diperoleh melalui arus kas, biaya produksi, dan beban diskresioner. Penelitian ini menggunakan sampel sebanyak 115 observasi dari perusahaan yang terdaftar ke dalam LQ 45 periode 2016 sampai 2020. Dengan hipotesis pertama yaitu keberadaan direksi wanita memiliki pengaruh positif terhadap perilaku manajemen laba riil dan hipotesis kedua adalah persentase direksi wanita memiliki pengaruh positif terhadap manajemen laba riil. Hasil penelitian pada hipotesis satu yaitu keberadaan direksi wanita tidak berpengaruh terhadap perilaku manajemen laba riil, dan hasil hipotesis dua yaitu persentase direksi wanita memiliki pengaruh positif terhadap manajemen riil pada tingkat signifikansi 10%./ The purpose of this research is to examine the effect of women's participation on the board of directors on the quality of real earnings management. The proxies used to measure the company's operational deviation are the total abnormal cash flows obtained through cash flows, production costs, and discretionary expenses. This study used a sample of 115 observations from companies listed in LQ 45 for the period 2016 to 2020. The first hypothesis is that the presence of female directors has a positive effect on real earnings management behavior and the second hypothesis is that the percentage of female directors has a positive effect on real earnings management. The results of the research on hypothesis one are that the presence of female directors has no relationship towards real earnings management behavior, and the results of hypothesis two are that the percentage of female directors has a positive effect on real management at 10% significance level.

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