Setiawan, Jati (2013) THE IMPACT OF GENDER ON EARNINGS MANAGEMENT (Empirical study of the Manufacturing Companies listed on Indonesia Stock Exchange during the Period 2000-2010). S1 thesis, UAJY.
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Abstract
This study aims to test the impact of gender to earnings management. Earnings Management is measured by discretionary accruals, this model is develop by Dechow and Dichev (2002). Samples in this study are manufacturing companies listed in Indonesia Stock Exchange from 2000 until 2010 which meets the sample criteria. This study used regresion analysis to test the hypothesis. The result of this research shows that the hypothesis is accepted. This finding means if the president director of the company is female will not to do earnings management.
| Item Type: | Thesis (S1) |
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| Uncontrolled Keywords: | Key words: Earnings management, Gender. |
| Subjects: | Financial Accounting > Financial Accounting |
| Divisions: | Fakultas Ekonomi > Akuntansi Internasional |
| Depositing User: | Editor UAJY |
| Date Deposited: | 25 Sep 2013 08:20 |
| Last Modified: | 25 Sep 2013 08:20 |
| URI: | http://e-journal.uajy.ac.id/id/eprint/3954 |
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