Effect of Good Corporate Governance and Gender Diversity on Earnings Management in Indonesia

Abstract

Purpose - The goal of this study is to ascertain the major impact of gender diversity and good corporate governance on earnings management.

Research Method - In this study, sampling was done using a purposive sampling technique.

Findings - The results of hypothesis testing show that the variables of independent commissioners have a negative effect on earnings management.

Implication - The research sample can be expanded by adding various sectors, adding independent variables that can better explain earnings management.