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This is a Quantitative Research study (also classified as: Moderated Regression Analysis).

September 10, 2025Jurnal Ilmu Keuangan dan Perbankan (JIKA)Open Access

The Influence of Prudence, CEO Gender and CEO Tenure on Earnings Management: In Audit Committee Moderation

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Prudence significantly increases earnings management, highlighting its positive role in financial reporting.
CEO gender and tenure both negatively affect earnings management, suggesting demographic and experience factors are influential.
Moderated regression analysis revealed the audit committee can impact CEO gender and tenure's effects on earnings management.
The findings contribute to understanding the intricate dynamics of corporate governance within manufacturing companies.

Authors

DHDiyah Santi HariyaniUniversitas PGRI Madiun RRRahmawati RahmawatiUniversitas Informatika dan Bisnis Indonesia RDRollis Ayu DitasariUniversitas PGRI Madiun

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Implication

Quantitative analysis shows CEO gender and tenure impact earnings management in manufacturing firms, indicating crucial governance roles for audit committees.

Cite This Study

Hariyani et al. (2025) studied this question.

synapsesocial.com/papers/68c193e99b7b07f3a0617e15 https://doi.org/10.34010/jika.v14i2.16421

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Implication

Quantitative analysis shows CEO gender and tenure impact earnings management in manufacturing firms, indicating crucial governance roles for audit committees.

The Influence of Prudence, CEO Gender and CEO Tenure on Earnings Management: In Audit Committee Moderation

Key Points

Discussion

Implication

Cite This Study

The Influence of Prudence, CEO Gender and CEO Tenure on Earnings Management: In Audit Committee Moderation

Key Points

Discussion

Implication

Cite This Study

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