THE IMPACT OF GENDER ON EARNINGS MANAGEMENTud(Empirical study of the Manufacturing Companies listed on Indonesia StockudExchange during the Period 2000-2010)ud

摘要

This study aims to test the impact of gender to earnings management. Earnings Management is measured by discretionary accruals, this model is develop by Dechow and Dichev (2002). Samples in this study are manufacturing companies listed in Indonesia Stock Exchange from 2000 until 2010 which meets the sample criteria. This study used regresion analysis to test the hypothesis. The result of this research shows that the hypothesis is accepted. This finding means if the president director of the company is female will not to do earnings management.