Auditor's Role in Earnings Management: A Gender Perspective

Nihlatul Qudus Sukma Nirwana, Sarwenda Biduri, Herlinda Maya Kumala Sari

Abstract


This study focuses on the impact of gender on auditors' ability to detect and prevent earnings manipulation. Earnings management is when management adjusts earnings figures for specific purposes. Auditors play an important role in ensuring the accuracy of the company's financial statements. This study aims to determine the gender factors that affect auditor performance and improve audit effectiveness in controlling earnings manipulation. This research uses a quantitative approach with a focus on manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2022. This study uses purposive sampling technique and data analysis using SPSS test. The results found that auditor gender has a significant positive effect on earnings management with the control variables ROE, DER, and Company Size showing a significant positive relationship to earnings management.

Keywords


Auditor; Gender; Profi; Management; Perspective

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References


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DOI: https://doi.org/10.17509/jpak.v13i2.80107

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