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"Penelitian ini bertujuan untuk menguji pengaruh diversitas gender pada dewan direksi dan dewan komisaris terhadap pengungkapan sukarela dalam laporan tahunan perusahaan manufaktur. Diversitas gender yang diukur menggunakan presentase keberadaan wanita dalam dewan direksi dan dewan komisaris diharapkan dapat meningkatkan luas pengungkapan sukarela yang dapat membantu para pengguna laporan tahunan. Untuk menguji pengaruh tersebut digunakan model pengujian ekonometri Ordinary Least Square (OLS) dengan menggunakan sampel sebanyak 114 perusahaan manufaktur tahun 2012. Penelitian ini menyimpulkan bahwa diversitas gender pada dewan komisaris dan dewan direksi serta profitabilitas ditemukan tidak berpengaruh terhadap luas pengungkapan sukarela. Variabel ukuran perusahaan, likuiditas, struktur modal dan ukuran dewan secara bersama-sama memengaruhi luas pengungkapan sukarela.

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This study examines the influence of gender diversity on board of directors and board of commissioners on voluntary disclosure in annual reports manufacturing companies. Gender diversity which is measured using the percentage of the female representation on the board of directors and commissioners is expected to increase the extent of voluntary disclosure which can help users of annual reports. To examine the influence, this study uses Ordinary Least Square (OLS) method with 114 samples of manufacturing companies in 2012. This research concludes that the female representation in the board of commissioners and board of directors, profitability do not affect the extent of voluntary disclosure. Meanwhile, the size of company, liquidity, leverage and size of the board jointly affect the extent of voluntary disclosure."

"Penelitian ini menguji pengaruh keberagaman gender pada dewan komisaris dan dewan direksi terhadap kinerja keuangan perusahaan dan efisiensi investasi. Metode pengujian hipotesis pada penelitian ini menggunakan regresi linear berganda dengan data sampel yang berasal dari laporan keuangan perusahaanperusahaan yang terdaftar di Bursa Efek Indonesia pada tahun 2012. Kinerja keuangan perusahaan diukur menggunakan ROA, sedangkan Efisiensi investasi diukur menggunakan ROA dan Leverage. Hasil penelitian ini menunjukkan bahwa keberagaman gender pada dewan komisaris dan dewan direksi tidak berpengaruh signifikan, baik terhadap kinerja keuangan perusahaan maupun terhadap efisiensi investasi perusahaan.

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This study examined the influence of gender diversity on boards of commissioners and directors of the company's financial performance and efficiency of investment. Method used to test the hypothesis in this study is multiple linear regressions with sample data derived from the financial statements of the companies listed in Indonesia Stock Exchange in 2012. The company's financial performance is measured by ROA, while the investment efficiency is measured by ROA and Leverage. The results of this study indicates that gender diversity on boards of commissioners and board of directors does not have a significant effect, both of financial performance as well as to the efficiency of the investment.;"

"[ ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh earnings management terhadapstock return dengan kualitas audit dan efektivitas komite audit sebagai variabelpemoderasi. Earnings Management diukur menggunakan akrual diskresioner denganmenggunakan model Modified Jones. Stock Return diukur dengan menggunakanimbal hasil saham kumulatif. Kualitas audit diproksikan dengan variabel dummy Big4 atau non Big 4 dan efektivitas komite audit diproksikan dengan menggunakanjumlah rapat yang dilakukan dalam satu tahun. Penelitian ini dilakukan denganmenggunakan sampel perusahaan manufaktur yang terdaftar pada Bursa EfekIndonesia untuk periode 2012-2014 dengan menggunakan metode purposivesampling. Dalam penelitian ini diuji mengenai bagaimana hubungan antara earningsmanagement dan stock return, dan bagaimana pengaruh kualitas audit dan efektivitaskomite audit terhadap hubungan tersebut. Hasil penelitian ini menunjukkan bahwaearnings management memiliki hubungan negatif signifikan dengan stock return.Sedangkan hasil pengujian varibael pemoderasi menunjukkan bahwa kualitas auditmampu memoderasi hubungan earnings management dan stock return denganmemperlemah hubungan negatif, begitu pula dengan efektivitas komite auditmemoderasi dengan memperlemah hubungan negatif.;

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ABSTRACT This study aimed to analyze the influence of earnings management in stock return

with audit quality and effectiveness audit committee as a moderating variabel.

Earnings management as measured by discretionary accruals estimated using the

cross-sectional Modified Jones model. Audit quality is measured by dummy variabel

audit firm size, Big 4 or non Big 4. Effectiveness audit committee is measured by

number of meeting audit committee in one year. Sampel of this study is

manufacturing companies listed on the Indonesia Stock Exchange in 2012-2014 by

using purposive sampling method. In this study examine how influence of earnings

management on stock return, and how audit quality and effectiveness audit committee

can moderate influence of earnings management on stock return. The result of this

study showed that earnings management negatively affect stock return. Audit quality

and the effectiveness of audit committee can moderate with weaken the relationship

negatively earnings management with stock return.; This study aimed to analyze the influence of earnings management in stock return

with audit quality and effectiveness audit committee as a moderating variabel.

Earnings management as measured by discretionary accruals estimated using the

cross-sectional Modified Jones model. Audit quality is measured by dummy variabel

audit firm size, Big 4 or non Big 4. Effectiveness audit committee is measured by

number of meeting audit committee in one year. Sampel of this study is

manufacturing companies listed on the Indonesia Stock Exchange in 2012-2014 by

using purposive sampling method. In this study examine how influence of earnings

management on stock return, and how audit quality and effectiveness audit committee

can moderate influence of earnings management on stock return. The result of this

study showed that earnings management negatively affect stock return. Audit quality

and the effectiveness of audit committee can moderate with weaken the relationship

negatively earnings management with stock return.; This study aimed to analyze the influence of earnings management in stock return

with audit quality and effectiveness audit committee as a moderating variabel.

Earnings management as measured by discretionary accruals estimated using the

cross-sectional Modified Jones model. Audit quality is measured by dummy variabel

audit firm size, Big 4 or non Big 4. Effectiveness audit committee is measured by

number of meeting audit committee in one year. Sampel of this study is

manufacturing companies listed on the Indonesia Stock Exchange in 2012-2014 by

using purposive sampling method. In this study examine how influence of earnings

management on stock return, and how audit quality and effectiveness audit committee

can moderate influence of earnings management on stock return. The result of this

study showed that earnings management negatively affect stock return. Audit quality

and the effectiveness of audit committee can moderate with weaken the relationship

negatively earnings management with stock return.; This study aimed to analyze the influence of earnings management in stock return

with audit quality and effectiveness audit committee as a moderating variabel.

Earnings management as measured by discretionary accruals estimated using the

cross-sectional Modified Jones model. Audit quality is measured by dummy variabel

audit firm size, Big 4 or non Big 4. Effectiveness audit committee is measured by

number of meeting audit committee in one year. Sampel of this study is

manufacturing companies listed on the Indonesia Stock Exchange in 2012-2014 by

using purposive sampling method. In this study examine how influence of earnings

management on stock return, and how audit quality and effectiveness audit committee

can moderate influence of earnings management on stock return. The result of this

study showed that earnings management negatively affect stock return. Audit quality

and the effectiveness of audit committee can moderate with weaken the relationship

negatively earnings management with stock return., This study aimed to analyze the influence of earnings management in stock return

with audit quality and effectiveness audit committee as a moderating variabel.

Earnings management as measured by discretionary accruals estimated using the

cross-sectional Modified Jones model. Audit quality is measured by dummy variabel

audit firm size, Big 4 or non Big 4. Effectiveness audit committee is measured by

number of meeting audit committee in one year. Sampel of this study is

manufacturing companies listed on the Indonesia Stock Exchange in 2012-2014 by

using purposive sampling method. In this study examine how influence of earnings

management on stock return, and how audit quality and effectiveness audit committee

can moderate influence of earnings management on stock return. The result of this

study showed that earnings management negatively affect stock return. Audit quality

and the effectiveness of audit committee can moderate with weaken the relationship

negatively earnings management with stock return.]"