Gender Diversity and Earnings Management

International Journal of Economics and Management Studies
© 2022 by SSRG - IJEMS Journal
Volume 9 Issue 1
Year of Publication : 2022
Authors : Erna Setiany, Seleman Hardi Yahawi
How to Cite?

Erna Setiany, Seleman Hardi Yahawi, "Gender Diversity and Earnings Management," SSRG International Journal of Economics and Management Studies, vol. 9,  no. 1, pp. 30-34, 2022. Crossref,


This study aims to study the effect of gender diversity on top management to earnings management on earnings management. This sample was 118 manufacturing companies listed on the Indonesia Stock Exchange for the year 2018-2019. Multiple regression analysis was used to analyze the data. The results showed that gender diversity in top management significantly affected earnings management by lowering discretionary accrual. Meanwhile, the gender of the president director does not affect earnings management. Thus, by increasing the number of women in senior management, we may diminish Earnings management practices and increase the quality of earnings


Earnings management, discretionary accrual, gender diversity, top management, board diversity.


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