Accounting Conservatism: Gender Diversity and Educational Background on the Board of Directors and Commissioner
This research aimed to analyze the effect of the board director’s characteristics and the board of commissioners toward accounting conservatism. The characteristics analyzed in this research were size, gender, and educational background that affect their behavior in dealing with issues related to ac...
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| Format: | Article |
| Language: | English |
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Muhammadiyah University Press
2023-04-01
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| Series: | Riset Akuntansi dan Keuangan Indonesia |
| Subjects: | |
| Online Access: | https://journals2.ums.ac.id/index.php/reaksi/article/view/9790 |
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| _version_ | 1850100605044916224 |
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| author | Banu Witono Widowati Dian Permatasari Dewita Puspawati |
| author_facet | Banu Witono Widowati Dian Permatasari Dewita Puspawati |
| author_sort | Banu Witono |
| collection | DOAJ |
| description | This research aimed to analyze the effect of the board director’s characteristics and the board of commissioners toward accounting conservatism. The characteristics analyzed in this research were size, gender, and educational background that affect their behavior in dealing with issues related to accounting principles. This research will be conducted by analyzing all companies listed on the Indonesia Stock Exchange in 2017-2019 using SPSS. Data was analyzed as 112 data using multiple regression analysis. The results show that both size of directors and commissioner’s and women of board director and commissioners affect the accounting conservatism. However, the educational background of board directors and commissioners does not affect accounting conservatism. |
| format | Article |
| id | doaj-art-794cfabbfe404b7787aae15b3c715fa6 |
| institution | DOAJ |
| issn | 2541-6111 |
| language | English |
| publishDate | 2023-04-01 |
| publisher | Muhammadiyah University Press |
| record_format | Article |
| series | Riset Akuntansi dan Keuangan Indonesia |
| spelling | doaj-art-794cfabbfe404b7787aae15b3c715fa62025-08-20T02:40:15ZengMuhammadiyah University PressRiset Akuntansi dan Keuangan Indonesia2541-61112023-04-01728210.23917/reaksi.v8i1.226419853Accounting Conservatism: Gender Diversity and Educational Background on the Board of Directors and CommissionerBanu Witono0Widowati Dian Permatasari1Dewita Puspawati2Faculty of Economic and Business, Universitas Muhammadiyah SurakartaFaculty of Economic and Business, Universitas Muhammadiyah SurakartaFaculty of Economic and Business, Universitas Muhammadiyah SurakartaThis research aimed to analyze the effect of the board director’s characteristics and the board of commissioners toward accounting conservatism. The characteristics analyzed in this research were size, gender, and educational background that affect their behavior in dealing with issues related to accounting principles. This research will be conducted by analyzing all companies listed on the Indonesia Stock Exchange in 2017-2019 using SPSS. Data was analyzed as 112 data using multiple regression analysis. The results show that both size of directors and commissioner’s and women of board director and commissioners affect the accounting conservatism. However, the educational background of board directors and commissioners does not affect accounting conservatism.https://journals2.ums.ac.id/index.php/reaksi/article/view/9790board directorscommissionerseducational backgroundaccounting conservatism |
| spellingShingle | Banu Witono Widowati Dian Permatasari Dewita Puspawati Accounting Conservatism: Gender Diversity and Educational Background on the Board of Directors and Commissioner Riset Akuntansi dan Keuangan Indonesia board directors commissioners educational background accounting conservatism |
| title | Accounting Conservatism: Gender Diversity and Educational Background on the Board of Directors and Commissioner |
| title_full | Accounting Conservatism: Gender Diversity and Educational Background on the Board of Directors and Commissioner |
| title_fullStr | Accounting Conservatism: Gender Diversity and Educational Background on the Board of Directors and Commissioner |
| title_full_unstemmed | Accounting Conservatism: Gender Diversity and Educational Background on the Board of Directors and Commissioner |
| title_short | Accounting Conservatism: Gender Diversity and Educational Background on the Board of Directors and Commissioner |
| title_sort | accounting conservatism gender diversity and educational background on the board of directors and commissioner |
| topic | board directors commissioners educational background accounting conservatism |
| url | https://journals2.ums.ac.id/index.php/reaksi/article/view/9790 |
| work_keys_str_mv | AT banuwitono accountingconservatismgenderdiversityandeducationalbackgroundontheboardofdirectorsandcommissioner AT widowatidianpermatasari accountingconservatismgenderdiversityandeducationalbackgroundontheboardofdirectorsandcommissioner AT dewitapuspawati accountingconservatismgenderdiversityandeducationalbackgroundontheboardofdirectorsandcommissioner |