Board of Commissioners Composition and Earnings Management: A Test of Gender as a Moderating Variable

This study examines the effect of board commissioners’ composition on earnings management with gender as a moderating variable. Firm samples were selected from Indonesian public companies for 2019-2021. By applying purposive sampling technique, total 1499 company observations are available hypothesis testing. found that does not affect relationship between and management. In addition, size has negative management, independence is associated The practical implications this research follows: 1) Companies need to increase number commissioners improve control function. 3) OJK needs revise minimum proportion independent 30% 50% or more function commissioners.