Salsabilla, Arnesti Aulia (2026) Analisis Peran Gender Diversity, Internal Control, dan Managerial Ability Terhadap Manajemen Laba Pada Perusahaan Properti dan Real Estate Yang Terdaftar di Bursa Efek Indonesia. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to analyze the influence of gender diversity, internal control, and managerial capability on earnings management practices in property and real estate companies listed on the Indonesia Stock Exchange (IDX). The study sample consisted of 25 companies with a total of 125 observations during the 2020–2024 period. Data were analyzed using panel data regression, where earnings management was measured using the Modified Jones Model. The results show that, first, gender diversity has a positive and significant effect on earnings management. This finding suggests that the presence of women at the management level does not automatically function as an effective oversight mechanism, but rather tends to adapt to an aggressive decision-making culture or is still formalized to meet company profit targets. Second, internal control has a negative and significant effect on earnings management, proving that a strong internal control system successfully limits management's opportunistic maneuvers and prevents manipulation of discretionary accruals. Third, managerial capability has a negative but insignificant effect on earnings management, indicating that high managerial skill or efficiency does not automatically guarantee a decrease in earnings manipulation. This research provides practical implications that companies should not only rely on gender quotas, but should strengthen the effectiveness of internal control and corporate governance to ensure the quality of financial reporting.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance. Corporation finance |
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| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Arnesti Aulia Salsabilla | ||||||||
| Date Deposited: | 10 Jul 2026 03:17 | ||||||||
| Last Modified: | 10 Jul 2026 03:17 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/55006 |
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