Earnings Management: Disclosure Quality and Director Characteristics

Livia Aldisa Muliawan, Yulius Kurnia Susanto, Dewi Sari Wijoyo
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Abstract

The purpose of this research is to get empirical evidence about the influence of disclosure quality and director characteristics on earnings management. Director characteristics are director size, gender, tenure, and independent commissioner. This research used 81 manufacturing companies which are listed in Indonesia Stock Exchange from 2016 until 2018 and selected using purposive sampling method and analyzed using multiple regression. The result of this research found that the effect of director size and tenure on earnings management were negative and significant. The other hand, disclosure quality, director gender, and independent commissioner have not influence to earnings management. The larger the directors size and long as director will make authority become spread and minimize the chance for doing earnings management.
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盈余管理:披露质量与董事特征
本研究的目的是获得披露质量和董事特征对盈余管理影响的实证证据。董事特征包括董事规模、性别、任期和独立董事。本研究以2016年至2018年在印尼证券交易所上市的81家制造业企业为样本,采用有目的抽样方法进行选择,并采用多元回归进行分析。本研究结果发现,董事规模和任期对盈余管理的影响为负且显著。另一方面,披露质量、董事性别和独立董事对盈余管理没有影响。董事规模越大,董事人数越长,权力越分散,进行盈余管理的机会就越小。
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