PENGARUH GENDER DIVERSITY DAN KEPEMILIKAN INSTITUSIONAL TERHADAP MANAJAMEN LABA (Studi Pada Perusahaan Manufaktur Di Indonesia)

This study aims to examine the effect of gender diversity and institutional ownership on earnings management in manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2018 period. The data used in this study were obtained from www.idx.co.id. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2017-2018. The sample selection technique used was purposive sampling and obtained 74 companies with the 2017-2018 research period. The analysis used in this study was multiple linear regression analysis. The results of this study indicate that gender diversity and institutional ownership have a negative effect on earnings management