Abstract: This study aims to find empirical evidence that the presence of gender diversity inthe top management through the presence of a female president director and female finance director can reduce accrual earnings management practices and real earnings management in LQ 45 companies in Indonesia.Women have a more cautious and ethical nature in decision making, which cautious action means having a lower level of corruption so that it can suppress earnings management practices. The population ofthis study is all companies listed on the LQ - 45 index from 2014 to 2018. The study period is three years long, from 2016 to 2018. There are 23 (twenty-three) companies as samples in this study. Based on the results of this study, the presence of a female finance director can suppress the practice of real earningsmanagement in Indonesia. Besides, the results of this study.......
Keywords: accrual earnings management, real earnings management, female presiden director, female finance director.
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