THE EFFECT OF BOARD OF DIRECTOR CHARACTERISTICS ON EARNINGS MANAGEMENT

Yulia, Annisa Putri (2025) THE EFFECT OF BOARD OF DIRECTOR CHARACTERISTICS ON EARNINGS MANAGEMENT. S1 thesis, Universitas Andalas.

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Abstract

This study aims to investigate the effect of board characteristics proxied by board size, proportion of independent directors, board financial expertise, and board gender diversity on earnings management in companies listed on the Indonesia Stock Exchange for the period 2021-2023. This research uses a quantitative approach. Data collection in this study used the documentation method. The sampling technique used was purposive sampling involving 292 companies and 876 observations. The results of this study indicate that the proportion of independent directors has a negative effect on earnings management, while board financial expertise has a positive effect on earnings management. In contrast, board size and board gender diversity have no effect on earnings management. Keywords: Board Characteristics, Earnings Management

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