Pengaruh Kompensasi Eksekutif Dan Keberagaman Gender Direksi Terhadap Kecurangan Laporan Keuangan

Indiraswari, Susmita Dian (2020) Pengaruh Kompensasi Eksekutif Dan Keberagaman Gender Direksi Terhadap Kecurangan Laporan Keuangan. Magister thesis, Universitas Brawijaya.

Abstract

Penelitian ini bertujuan untuk menguji secara empiris pengaruh kompensasi eksekutif dan pengaruh keberagaman gender direksi terhadap kecurangan laporan keuangan. Sampel penelitian ini diperoleh dari perusahaan publik sektor manufaktur yang terdapat di Bursa Efek Indonesia. Data diperoleh dari website perusahaan dan website Bursa Efek Indonesia. Teknik analisis menggunakan metode regresi berganda. Terdapat 397 observasi yang diperoleh selama tahun 2016-2018. Hasil penelitian menunjukkan bahwa kecurangan laporan keuangan dapat diturunkan melaui keberagaman gender direksi. Penelitian ini memberikan bukti empiris terhadap Gender Socialization Theory. Penelitian ini bermanfaat untuk pemegang saham yakni pemegang saham tidak perlu memperhatikan kompensasi eksekutif tetapi para pemegang saham perlu memperhatikan adanya keberagaman gender direksi pada suatu perusahaan.

English Abstract

The objective of this research is to empirically assess the effect of executive compensation and board of director’s gender diversity on fraudulent financial reporting. The sample of this study is public manufacturing companies listed on the Indonesia Stock Exchange. The data were obtained from the companies’ website and the website of the Indonesia Stock Exchange and analyzed using multiple linear regression. This study finds that fraudulent financial reporting can be reduced through board of director’s gender diversity. However, this study provides empirical evidence on Gender Socialization Theory. The findings are beneficial for shareholders in that they do not need to pay attention to executive compensation but to the gender diversity of the board of directors instead.

Item Type: Thesis (Magister)
Identification Number: 0420020008
Uncontrolled Keywords: Kompensasi Eksekutif, keberagaman Gender Direksi, Kecurangan Laporan Keuangan, : executive compensation, board of director’s gender diversity, fraudulent financial reporting
Subjects: 600 Technology (Applied sciences) > 657 Accounting > 657.3 Financial reports (Financial statements)
Divisions: S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis
Depositing User: Nur Cholis
Date Deposited: 05 Feb 2021 16:04
Last Modified: 25 Mar 2022 03:46
URI: http://repository.ub.ac.id/id/eprint/182510
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