Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan
Rutie Gerda Febriani
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
CORPORATE GOVERNANCE AND SUSTAINABLE PERFORMANCE: LESSONS FROM INDONESIA’S HOSPITALITY INDUSTRY Chris Petra Agung; Wahdan Arum Inawati; Feby Astrid Kesaulya; Yeremias Budi Irawan; Rifky Wardhana Taniwangsa; Rutie Gerda Febriani; Lintang Maheswari Brata
Bina Ekonomi Vol. 30 No. 1 (2026): Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26593/7zvydp07

Abstract

This study aims to analyze the effect of board member diversity and earnings quality on the future performance of hotel companies listed on the Indonesia Stock Exchange during the 2021–2023 period. Board diversity is measured by nationality, gender, and expertise; earnings quality is measured by Performance-Adjusted Discretionary Accruals (ADA); and future performance is measured by Return on Assets in the following year. This is a quantitative study using partial least squares-structural equation modeling (PLS-SEM). The results show that board nationality diversity does not significantly affect future performance, indicating that the presence of foreign board members does not fully benefit future performance. Conversely, gender and expertise diversity have a positive and significant effect on future performance. These findings confirm that inclusive representation and professional competence can drive improved company future performance. Earnings quality has a negative effect on future performance. These findings emphasize that transparency and prudence in financial reporting need to be balanced with a more proactive business strategy to drive long-term growth.
Co-Authors Agung, Chris Petra Feby Astrid Kesaulya Lintang Maheswari Brata Rifky Wardhana Taniwangsa Wahdan Arum Inawati Yeremias Budi Irawan