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

This study aims to analyze the effect of independent commissioners and gender diversity on earnings management with company size as a moderating variable. Earnings management is a practice often carried out by companies to modify financial statements in order to achieve certain targets, which in turn can affect the quality of financial information. This study focuses on construction companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2024 period, considering that this sector has a significant contribution to the national Gross Domestic Product (GDP). The research uses a quantitative approach with a purposive sampling method from construction companies listed on the IDX in 2018 - 2024 so that a total of 15 company samples are obtained with a total of 105 data which will be processed with EVIEWS 13. The results showed that independent commissioners have a significant effect on earnings management, but gender diversity has no effect on earnings management practices. In addition, company size is proven to strengthen the influence of independent commissioners on earnings management but actually weakens the relationship between gender diversity and earnings management. These findings provide important implications for the development of more transparent and accountable corporate governance, especially in the construction sector in Indonesia.