The Influence of Gender on the board of Commissioners and board of directors on corporate profitability and earnings (Empirical Study on Company Listed on Indonesia Stock Exchange period 2008-2011)

Radhiyatul, Fitriyeni (2014) The Influence of Gender on the board of Commissioners and board of directors on corporate profitability and earnings (Empirical Study on Company Listed on Indonesia Stock Exchange period 2008-2011). Diploma thesis, Universitas Andalas.

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Abstract

One of Corporate governance emerging issue s few years later there are about gender diversity in top management. Gender diversity is belived to have strong influence on profitability and those financial reporting companies. The objective of this research are to analyzes the effect on profitability and earning quality when president, finance, director and commissioner held by women and to analyze the effect of proportion of women in the board of commissioners on corporate profitability and earnings quality. Earning management measured by discretionary accruals (DA) and profitability measured by Return On Assets (ROA). Sample of this research take from all Companies Listed in Indonesia Stock Exchange from 2008-2011. Sample was taked purposive sampling method. Source of data needed is financial statement that provided from ICMD, annual reports and www.jdx.co.id. The result of this research is companies with women as chairwomen, CEO and CFO do not significantly influence produce higher profitability and earning quality in finance and non finance company. The proportion of women on the board of commissioners in finance and non finance company do not significantly influence produce higher profitability and positive effect on earnings quality. Then the proportion of women on board of directors in finance or non finance company do not significantly influence positive effect earnings quality, but proportion of women on board of directors in non finance significantly influence higher profitability. Keywords : Gender, corporate governance, earning quality and profitability

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