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Authors: Rifdah Yudi and Iman Harymawan

Affiliation: Department of Accountancy, Universitas Airlangga and Indonesia, Indonesia

Keyword(s): Board Diversity, Gender, Nationality, Education, Earnings Management.

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.

CC BY-NC-ND 4.0

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Paper citation in several formats:
Yudi, R. and Harymawan, I. (2018). 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 - ICIEBP; ISBN 978-989-758-315-5; ISSN 2184-2736, SciTePress, pages 306-311. DOI: 10.5220/0007081303060311

@conference{iciebp18,
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 - ICIEBP},
year={2018},
pages={306-311},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0007081303060311},
isbn={978-989-758-315-5},
issn={2184-2736},
}

TY - CONF

JO - 1st International Conference on Islamic Economics, Business, and Philanthropy - 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
IS - 2184-2736
AU - Yudi, R.
AU - Harymawan, I.
PY - 2018
SP - 306
EP - 311
DO - 10.5220/0007081303060311
PB - SciTePress

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