%A 1211031100 Wahyu Akrabien
%T EFFECT BOARD DIVERSITY GENDER ON BOARD OF COMMISSIONERS AND BOARD OF DIRECTORS ON ACCRUAL AND REAL EARNING MANAGEMENT ON MANUFACTURE COMPANIES LISTED IN INDONESIA STOCK EXCHANGE IN YEAR 2011-2015
%X The objective of the study is to examine effect of board diversity of gender on board of commissioners and board of directors on accrual and real earning management. The variable diversity of gender measured by variable dummy, variable accrual earning management measured by absolute discretionary accrual use modified Jones model and variable real earning management measured by absolute abnormal cash flow from operating, absolute abnormal production costs and absolute abnormal discretionary expenses use Roychowdhury model (2006). The method for sampling use purposive sampling and gained 310 samples. Hypothesis testing in the study was done by using multiple regression method.

The objective of the study is to examine effect of board diversity of gender on board of commissioners and board of directors on accrual and real earning management. The variable diversity of gender measured by variable dummy, variable accrual earning management measured by absolute discretionary accrual use modified Jones model and variable real earning management measured by absolute abnormal cash flow from operating, absolute abnormal production costs and absolute abnormal discretionary expenses use Roychowdhury model (2006). The method for sampling use purposive sampling and gained 310 samples. Hypothesis testing in the study was done by using multiple regression method.

The result shows that diversity of gander on board of commissioners, board of directors and chief financial officer have no significant negative effect on accrual earning management. While on real earning management, only diversity of chief financial officer has significant negative effect, while diversity of board of commissioners and board of directors have no significant negative effect. The result of the study shows variable control leverage has significant positive effect on real earning management, while variable sales growth has significant positive effect on accrual earning management.

Key word:  board diversity gender, accrual earning management, real earning management.
%C UNIVERSITAS LAMPUNG
%D 2017
%I FAKULTAS EKONOMI DAN BISNIS
%L eprints29181