| dc.contributor |
Fakultas Ekonomi dan Bisnis |
|
| dc.creator |
Putri, Nabila Andara |
|
| dc.creator |
Fadilah, Sri |
|
| dc.date |
2021-01-22 |
|
| dc.date.accessioned |
2021-03-15T04:00:24Z |
|
| dc.date.available |
2021-03-15T04:00:24Z |
|
| dc.identifier |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/26190 |
|
| dc.identifier |
10.29313/.v7i1.26190 |
|
| dc.identifier.uri |
http://hdl.handle.net/123456789/29429 |
|
| dc.description |
Abstract. This study aims to determine the effect of board diversity which will be proxied by board gender diversity and board nationality diversity on the quality of financial reports proxied by earnings management. The subjects in this study were manufacturing companies listed on the Indonesia Stock Exchange (BEI). This research method is a descriptive verification method with a quantitative approach. This study uses secondary data with a sample of 13 automotive sub-sector manufacturing companies and components listed on the Indonesia Stock Exchange (BEI) for the 2015-2019 observation period or 60 observations. Hypothesis testing uses multiple regression analysis. The results of the board gender diversity test showed a negative and significant effect on the quality of financial reports. Board nationality diversity has a negative effect on the quality of financial reports. This shows that the presence of female directors and foreign directors in the company can reduce the level of earnings management which can improve the quality of financial reports.Keyword: board diversity, gender, nationality, financial reporting quality.Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh board diversity yang akan diproksikan oleh board gender diversity dan board nationality diversity terhadap kualitas laporan keuangan yang diproksikan oleh manajemen laba. Subjek dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Metode penelitian ini adalah metode deskriptif verifikatif dengan pendekatan kuantitatif. Penelitian ini menggunakan data sekunder dengan sampel 13 perusahaan manufaktur sub-sektor otomotif dan komponen yang terdaftar di Bursa Efek Indonesia (BEI) untuk rentang waktu pengamatan 2015-2019 atau 60 pengamatan. Pengujian hipotesis menggunakan analisis regresi berganda. Hasil pengujian board gender diversity menunjukkan berpengaruh negatif dan signifikan terhadap kualitas laporan keuangan. Board nationality diversity berpengaruh negatif terhadap kualitas laporan keuangan. Hal tersebt menunjukan dengan adanya direksi wanita an direksi asing dalam perusahaan dapat menurunkan tngkat manajemen laba yang dapat meningkatkan kualitas laporan keuangan.Kata kunci: board gender diversity, board nationality, kualitas laporan keuangan. |
|
| dc.format |
application/pdf |
|
| dc.language |
eng |
|
| dc.publisher |
Universitas Islam Bandung |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/26190/pdf |
|
| dc.rights |
Copyright (c) 2021 Prosiding Akuntansi |
|
| dc.source |
Prosiding Akuntansi; Vol 7, No 1, Prosiding Akuntansi (Februari, 2021); 272-276 |
|
| dc.source |
Prosiding Akuntansi; Vol 7, No 1, Prosiding Akuntansi (Februari, 2021); 272-276 |
|
| dc.source |
2460-6561 |
|
| dc.source |
10.29313/.v7i1 |
|
| dc.subject |
Akuntansi |
|
| dc.subject |
board gender diversity, board nationality, kualitas laporan keuangan |
|
| dc.title |
Pengaruh Board Diversity terhadap Kualitas Laporan Keuangan |
|
| dc.type |
info:eu-repo/semantics/article |
|
| dc.type |
info:eu-repo/semantics/publishedVersion |
|
| dc.type |
Peer-reviewed Article |
|
| dc.type |
Deskriftif Verifikatif |
|