Auditor's Role in Earnings Management: A Gender Perspective

Abstract

This study focuses on the impact of gender on auditors' 
ability to detect and prevent earnings manipulation. Earnings 
management is when management adjusts earnings figures 
for specific purposes. Auditors play an important role in 
ensuring the accuracy of the company's financial statements. 
This study aims to determine the gender factors that affect 
auditor performance and improve audit effectiveness in 
controlling earnings manipulation. This research uses a 
quantitative approach with a focus on manufacturing 
companies listed on the Indonesia Stock Exchange from 2019 
to 2022. This study uses purposive sampling technique and 
data analysis using SPSS test. The results found that auditor 
gender has a significant positive effect on earnings 
management with the control variables ROE, DER, and 
Company Size showing a significant positive relationship to 
earnings management.