PENGARUH EKSEKUTIF WANITA, UKURAN PERUSAHAAN DAN ASIMETRI INFORMASI TERHADAP MANAJEMEN LABA

This study aims to determine the relationship between woman executives, firm size and information asymmetry on earnings management. This study used secondary data on manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2019 period. 103 manufacturing companies were selected sample through purposive sampling technique based on predetermined criterias. The analysis technique used is the estimation of panel data regression model using the Eviews v.10 application. The results showed that partially, woman executives and information asymmetry have a positive and significant effect on earnings management obtained from the results of multiple regression analysis with t-statistic values (2.879835 and 2.747494) and Prob. (0.0043 and 0.0064 < 0.05). While the size of the company has a significant negative effect on earnings management as evidenced by the results of multiple regression analysis (t-Statistic = -5.596820 and Prob = 0.0000)