PENGARUH KEBERADAAN WANITA DI DEWAN KOMISARIS DEWAN DIREKSI DAN KOMITE AUDIT TERHADAP KUALITAS LABA

Abstract

Earning quality is subject to the corporate governance. Internal corporate governance mechanism consists of supervisory Board, management Board and ownership. The existencd of woman in both board is considered as positive impact on accounting quality, specifically earning quality. However, there is still lack of study explore this relationship, especially in Indonesia context. As we know, Indonesia has a unique corporate governance system, eventhough, Indonesia follow the continental Europe corporate governance system, the appointing and dismiss of baord is difference compared to the original system, such practice in Nederland. Therefore, the objective of this research is to know the influence of woman in Supervisory Board, Management Board and audit commitee on the earning quality. The samples of this research were manufactures companies that listed in Indonesia Stock Exchange (IDX). The samples were chosen by using purposive sampling method and 55 companies out of 140 had been selected. The panel data analysis is used and follow the procedure in order to gain the BLUE model. The result of this research shows that the existence of woman in Suprevisory Board and Management Board have insignificant influence on the earning quality. However, audit commitee has a significant relationship with the earning quality. Beside, company leverage is also associated with earning quality.We can conclude that woman does not play an important role in both Board, but woman is esssential in audit commitee due to rigidness of woman compared to woman. .

Keywords: Board of commissioners, board of directors, audit committee, earnings quality,

      Firm age, company size, leverage.