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This is a Quantitative Study study.

Independent Commissioners, Gender Diversity, and Earnings Management: Testing the Moderating Effect of Company Size on Public Companies

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Quantitative analysis finds independent commissioners influence earnings management in companies, suggesting corporate governance improvements.

Independent commissioners significantly influence earnings management, enhancing financial reporting.
Data from 105 entries show that while gender diversity lacks impact, company size moderates independent commissioners' effect.
This research uses a quantitative approach on construction firms listed on the Indonesia Stock Exchange from 2018-2024.
Findings emphasize the need for improved corporate governance to ensure transparency in the construction sector.

Siswanto et al. (2025) studied this question.

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Quantitative analysis finds independent commissioners influence earnings management in companies, suggesting corporate governance improvements.