The Effect of Board Diversity on Earnings Management: Evidence from Property, Real Estate, and Construction Firms in Indonesia

Rifdah Yudi, Iman Harymawan

2017

Abstract

The aim of this study is to examine the effect of board diversity on earnings management using evidence of property, real estate, and construction firms listed in Indonesia Stock Exchange in the period of 2010 to 2015. Multiple linear regression is employed in the research as analysis technique while data is processed using STATA/MP 14.2 software. The result shows that diversity in nationality and education can reduce the level of earnings management in a company. However, the gender diversity does not significant negative effect on earnings management, while the board nationality diversity and education diversity proven to have significant negative effect on earnings management.

Paper Citation

in Harvard Style

Yudi R. and Harymawan I. (2017). The Effect of Board Diversity on Earnings Management: Evidence from Property, Real Estate, and Construction Firms in Indonesia.In 1st International Conference on Islamic Economics, Business, and Philanthropy - Volume 1: ICIEBP, ISBN 978-989-758-315-5, pages 306-311. DOI: 10.5220/0007081303060311

in Bibtex Style

@conference{iciebp17,
author={Rifdah Yudi and Iman Harymawan},
title={The Effect of Board Diversity on Earnings Management: Evidence from Property, Real Estate, and Construction Firms in Indonesia},
booktitle={1st International Conference on Islamic Economics, Business, and Philanthropy - Volume 1: ICIEBP,},
year={2017},
pages={306-311},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0007081303060311},
isbn={978-989-758-315-5},
}

in EndNote Style

TY - CONF

JO - 1st International Conference on Islamic Economics, Business, and Philanthropy - Volume 1: ICIEBP,
TI - The Effect of Board Diversity on Earnings Management: Evidence from Property, Real Estate, and Construction Firms in Indonesia
SN - 978-989-758-315-5
AU - Yudi R.
AU - Harymawan I.
PY - 2017
SP - 306
EP - 311
DO - 10.5220/0007081303060311