Pengaruh Board Diversity Terhadap Konservatisme Akuntansi (Studi Empiris Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia 2017-2019)

Authors

  • Fitra Dharma Universitas Lampung
  • Lia Ulviana Universitas Lampung
  • Yunia Amelia Universitas Lampung

DOI:

https://doi.org/10.33197/jabe.vol8.iss1.2022.938

Keywords:

Board Diversity, Konservatisme, CEO Wanita, CFO Wanita, Dewan Komisaris Wanita

Abstract

This study aims to examine and obtain empirical evidence of the influence of female Chief Executive Officer (CEO), female Chief Financial Officer (CFO), female Board of Commissioners on accounting conservatism in all companies listed on the IDX in 2017-2019. The sample of this research is all companies listed on the Indonesia Stock Exchange (IDX) during the 2017-2019 period. The sample selection in this study using purposive sampling method, obtained 124 companies and multiplied during the year of the study, so that the total sample in this study was 372. The dependent variables used in this study were accounting conservatism, female CEO, female CFO, and female Board of Commissioners as independent variable. Tests in this study using analysis tools E-Views (Econometric Views) and for data analysis in this study using linear regression analysis. The results of this study indicate that female CEOs, female CFOs, and female Board of Commissioners have no significant effect on accounting conservatism

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Published

2022-10-24

How to Cite

Dharma, F., Ulviana, L. ., & Amelia, Y. (2022). Pengaruh Board Diversity Terhadap Konservatisme Akuntansi (Studi Empiris Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia 2017-2019). Jurnal Akuntansi Bisnis Dan Ekonomi (JABE), 8(1), 2115–2130. https://doi.org/10.33197/jabe.vol8.iss1.2022.938

Issue

Vol. 8 No. 1 (2022): Jurnal Akuntansi Bisnis dan Ekonomi (JABE)

Section

Articles

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Copyright (c) 2022 Jabe Utama

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