ABSTRAK

Penelitian ini bertujuan untuk memberikan bukti secara empiris:

1)pengaruh female executive dan kompetensi terhadap kualitas laporan
keuangan; 2) pengaruh female executive terhadap Kualitas laporan
keuangan; 3)pengaruh Kompetensi terhadap Kualitas laporan keuangan
Pada perusahaan perbankan yang terdaftar di bursa efek indonesia.
Penelitian ini menggunakan data sekunder. Data sekunder dalam penelitian
ini berupa laporan tahunan, dan ringkasan kinerja perusahaan perbankan
yang terdaftar di BEI selama tahun 2014 – 2018 yang di akses dari
www.idx.co.id dan website masing – masing perusahaan . Informasi mengenai
gender dan kompetensi serta informasi mengenai kualitas laporan keuangan.
pengambilan sampelnya berdasarkan kriteria tertentu (Purposive sampling)
dari 45 perusahaan hanya 32 perusahaan yang dapat dijadikan sampel dalam
penelitian ini. Hipotesis diuji menggunakan regresi berganda. Berdasarkan
hasil uji hipotesis diperoleh hasil bahwa kompetensi berpengaruh terhadap
kualitas laporan keuangan, sedangkan female executive tidak berpengaruh
terhadap kualitas laporan keuangan. Secara simultan female executive dan
Kompetensi berpengaruh terhadap kualitas laporan keuangan.

Kata Kunci : Female Executive, Kompentensi, dan Kualitas Laporan Keuangan.

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 ABSTRACT

This study aims to provide empirical evidence: 1) the influence of

female executive and competencies on the quality of the financial statements;
2) the influence of female executive on the quality of the financial statements;
3) Competence influence on quality of financial statements On banking
companies listed in Indonesia Stock Exchange. This study uses secondary
data. Secondary data in this study in the form of an annual report, and a
summary of the performance of banking companies listed on the Stock
Exchange during the years 2014 - 2018 which is accessed from the
www.idx.co.id and the website each company, Information on gender and
competence as well as information on the quality of financial
reporting.sampling based on certain criteria (purposive sampling) of 45
companies only32 of these companies can be sampled in this study, The
hypothesis was tested using multiple regression. Based on the hypothesis test
results showed that the competence affect the quality of financial reporting,
while female executive does not affect the quality of financial
reporting.Simultaneously female executive and Competence affect the quality
of financial reporting.

Keywords: Female Executive, competence, and quality of financial statements.

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