EAS Publisher | The Effect of Board Size of Directors and Commissioners, Board Gender Diversity, and Government Ownership on Earnings Management with Financial Performance as A Moderating Variable (Study on State-Owned Enterprises Listed on the Indonesia Stock Exchange Period 2018-2022)

The Effect of Board Size of Directors and Commissioners, Board Gender Diversity, and Government Ownership on Earnings Management with Financial Performance as A Moderating Variable (Study on State-Owned Enterprises Listed on the Indonesia Stock Exchange Period 2018-2022)

DOI : https://doi.org/10.36349/easjebm.2024.v07i09.002

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This study aims to examine the effect of board size, gender diversity, and government ownership on earnings management with financial performance as a moderating variable. The population used in this study were state-owned companies listed on the Indonesia Stock Exchange with a total of 14 companies. The sample in this study used a purposive sampling method so that based on the selection results, 11 companies were obtained as samples in this study, with a research period from 2018 - 2022. Data analysis used in this study is panel data with multiple regression analysis methods and using the EVIEWS 12 application as a tool to determine the hypothesis. The results of the study indicate that board size has negative effect on earnings management, gender diversity has positive effect on earnings management, government ownership has negative effect on earnings management, financial performance is unable to moderate board size on earnings management, financial performance is able to moderate gender diversity on earnings management, and financial performance is able to moderate government ownership on earnings management.

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