GENDER IN ACCOUNTING RESEARCH: RECENT DEVELOPMENT IN INDONESIA

This study aims to provide an overview of the development of gender accounting research in Indonesia from 15 national accredited journals in Indonesia from 2009 to 2018 with a total of 39 articles. The articles are classified based on topic, method, and proxy of gender using the ‘charting the field’ method. This study found that the majority of articles published on gender accounting research are dealing with financial reporting and auditing. Most of the published articles classified gender as a dummy variable. The survey method is the most used method in gender accounting research in Indonesia followed by the analytical method and lastly literature review. This study suggests more study on gender in accounting research. The previous studies mostly classified gender as a dummy variable, therefore future study should consider other factors such as education, age, experience, a background of men and women. It will provide in-depth analysis and insight regarding the role of gender in accounting and decision-making. Future studies can look into more auditing topics such as audit opinion, audit log, or audit timeliness. Also, it is interesting to investigate other topics dealing with financial reporting such as the effect of gender diversity on corporate social responsibility and risk-taking.


INTRODUCTION
A recent study by Dieleman & Aishwarya (2012) showed that the percentage of the woman on board in Indonesia is 11.6 %, the highest among Hong Kong (10.3 percent), Malaysia (7.3 percent), Singapore (7.3 percent) and Japan (1.1 percent). The study also revealed that 40% of public companies have more than one female representation on the board. Indonesian women are moving away from their traditional role as mother and wife, they are pursuing working careers (Deloitte Global Center for Corporate Governance, 2015). Khlif & Achek (2017) argued that the role of the female in accounting is an important issue for policymakers. However, most of the studies on the role of gender in accounting research were conducted in the USA. Although researchers in emerging markets such as Indonesia have also shown great interest in research on gender issues, the findings from their research work are not disseminated internationally as most of these studies are published in the local journals. As a result, there is limited understanding and insights about the role of women in emerging markets. This study attempts to conduct a review on research that focuses on gender study in the context of an emerging market, Indonesia so as to enhance understanding about the role of women in the emerging markets and to fill the research gap.
This study extends the work of Khlif & Achek (2017) and Hardies & Khalifa (2018) that had reviewed accounting research on gender studies. Based on 39 articles of 15 national accredited journals, in line with Khlif & Achek (2017), this study classified gender accounting research in Indonesia into three categories based on two main themes, as follows: first, financial reporting (earnings quality, firm performance, fraud detection, tax evasion, whistleblowing intentions, corporate social reporting, dividend policy, financial statement fraud, environmental disclosure). Second, auditing (audit delay, audit judgment, auditor perception, dysfunctional behavior in audit, and auditor skeptics) and third, other miscellaneous topics (tax compliance, accounting academic settings, gender discrimination on the accounting profession, and financial literacy). This study found that the majority of the articles use a dummy variable as the measurement of gender.
This review contributes to the accounting literature review in the following aspects. First, providing evidence on the development of gender accounting research in Indonesia and providing an overview of the streams/themes dealing with gender accounting research. Second, with regards to the researcher, this review shows the topic that has not been explored yet in gender accounting research, therefore future research can explore the topic. Third, this review also highlights the different methodological approach used and the proxy of gender, identifies the limitation of gender accounting literature, and suggest future research.

LITERATURE REVIEW
Charting the field is a method to identify articles based on the research object, then to classify the articles according to the topics and methods. This method enables the researchers to classify articles in a more efficient and organized manner so that the topics of study are clearer. This method has been used by Suprianto and Setiawan (2017), Fitriana, Dewi & Setiawan (2018), and Dewi, Fitriana & Setiawan. (2018. Gender is a social construct that refers to social functions, meanwhile, sex is associated with biological function. The concept of culture is also applied in gender, part of human mental programming depends on the sex. In other words, gender is an involuntary characteristic, because the effect of culture and gender on mental programming is mostly unconscious (Hoofstede, 2001).
Based on the sex difference, societies expect different roles of men and women. This social role as explained in Social Role Theory by Eagly (2016), identified two traits that are expected from men and women, namely communal traits such as friendly, unselfish, care for others, and expressive -traits associated more to women than men and agentic traits such as leadership, assertiveness, and independencetraits associated more to men than women. Gender role expectations affect the behavior of men and women. The deviation of the expected role may result in negative sanctions and social exclusion.

RESEARCH METHODS
This study uses the "Charting the Field" method developed by Hesford, Lee, Van Der Stede & Young. (2007). The study is conducted in three stages. The first stage is identifying articles published in 2009-2018 in 15 accredited journals on gender in accounting in Indonesia. The accredited journal is defined as a journal that is listed in Sinta rank 2 (Sinta 2). The articles were selected based on accredited journals because the quality of the journal had adequately met the standard of the Ministry of Research, Technology, and Higher Education of the Republic of Indonesia. Second, the articles are available online. Third, choosing articles related to gender research in accounting in Indonesia by using combinations of keywords that include "gender", "female", "women" and "earnings quality", "social and environmental disclosure", "auditing", and "tax" to search for relevant studies.

Classification of Articles
The articles are classified into three categories which are a theme, a proxy of gender, and method.

Classification on Research Theme
The articles are classified into three categories under two main streams of gender accounting research according to Khlief & Achek (2017), which are : Financial reporting (earnings quality, firm performance fraud detection, tax evasion, whistleblowing intentions, corporate social reporting, dividend policy, financial statement fraud, environmental disclosure); Auditing (audit delay, audit judgment, auditor perception, dysfunctional behavior in audit, auditor skeptics); Other miscellaneous topics (tax compliance, accounting academic settings, gender discrimination on the accounting profession, and financial literacy).

Classification on Proxy of Gender and Research Method
According to Hardies & Khalifa (2018), gender variable could be classified into three categories, which are gender as dummy variable proxied for the difference between male and female, gender as giving voice, and gender as a process and organizing principle.
The gender streams of research rely on a "gender" as a dummy or control variable. The studies focus on whether sex differences, what they refer to as gender, have an effect on certain valuables, such as firm performance, voluntary disclosure, dividend policy, etc.
Based on Table 5, there is only one article use gender as giving voice. This study explored the experiences and subjectivism of men and women, although the study mostly focuses on women (Hardies and Khalifa, 2018). The study traces the experience of women in the accounting profession (Lindawati, 2011). There is no article published on gender use gender as a Gender as giving voice 1 2.6 1 5.6 0 0 Gender as a process or principle 0 0 0 0 0 0 process or principleBased on Table 6, the survey is the most widely used research method in gender accounting research in Indonesia, accounted for 24 articles, with gender as a dummy variable. Followed by an analytical method, accounted for 14 articles, with gender as a dummy variable. There is only one article that uses a literature review with gender as a voice. Based on Table 7, the majority of the published articles concerning financial reporting, auditing, and other miscellaneous topics use gender as a dummy variable. There is the only article that uses gender as giving voice. It implies that in emerging countries, such as Indonesia, gender is not categorized as a culture but a simplistic gender model. Beyond that notion, gender is an involuntary characteristic, that has characteristics the same as the culture (Hoofstede, 2001).

CONCLUSIONS
Based on 39 articles on gender accounting research from the 15 national accredited journals, it can be concluded that the majority of articles published on gender accounting research deal with financial reporting (20 articles), auditing (6 articles), and other miscellaneous topics (13 articles). Most of the studies use gender as a dummy or control variable (38 articles) and only one study used gender as a voice. No study uses gender as a principle or process. The survey method is the most widely used in gender accounting research in Indonesia accounted for 24 articles. The second is an analytical method (14 articles) and the last is a literature review (1 article).
There are several suggestions regarding gender in accounting research in Indonesia. Regarding the proxy of gender, the majority of published articles use gender as a dummy variable or control variable. This simplistic approach couldn't represent the complexity of gender. Gender refers to socially, culturally, or psychologically attributed differences between men and women (Hardies & Khalifa, 2018). Future studies should consider other factors such as education, age, experience, a background of men and women. It will provide in-depth analysis and insight regarding the role of gender in accounting and decisionmaking. Since previous studies mostly focus on dummy variable to measure gender. Thus, a more in-depth study regarding specific characteristics of females in the board of directors and board of commissioners will provide useful and interesting insights. Further, there are several unexplored topics in gender accounting research such as auditing (accounted only for 6 published articles), future research can look into more auditing topics such as audit opinion, audit lag, or audit timeliness. Other topics dealing with financial reporting such as the effect of management gender diversity on corporate social responsibility, have not been examined yet.

LIMITATIONS AND SUGGESTIONS
This study focuses on the systematic review of gender research in the accounting area using journals listed in Sinta 2. Therefore, future studies should explore more to the journal listed in Sinta 1-6. Also, future studies have the opportunity to review the study of gender in the accounting area in the context of Indonesia using an article published in the international journal. It will provide more insight into the development of the study of gender in accounting research in Indonesia.    Keu angan P e m e r i n t a h D a e r a h I n d o n e s i a (Characteristics of Regional Governments, Characteristics of Regional Heads, Characteristics of Regional Inspectorates, and Time Determination of Submitting Financial Statements of Regional Government of Indonesia) Taufik & Bandi (2015) 0 32 JAMAL Analisis Anggaran Responsif Gender Seb a g a i P e r c e p a t a n Pencapaian Target