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Journal : Studi Akuntansi dan Keuangan Indonesia (SAKI)

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Gender Diversity and Cash Holdings in Indonesia Non-Financial Firms Dwijayanti, S. Patricia Febrina; Wijaya, Hendra
Studi Akuntansi dan Keuangan Indonesia Vol 6 No 2 (2023): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.6.2.133-146

Abstract

This study aimed to investigate the effect of gender diversity on the board of commissioners and the board of directors on the company's cash holdings. A non-financial firm with 1305 observations that was listed on the Indonesia Stock Exchange between 2015 and 2019 serves as the study’s sample. The data in this study were analyzed using multiple regression. The ratios of cash holdings to net assets and total assets are used to calculate the amount of cash held. According to this study, the company’s cash holdings are negatively impacted by the diversity of the board of commissioners, and positively by the diversity of the board of directors
Co-Authors Abdul Syukur Ade Pratama Aliya Nur Hasanah Amir Amir Anabella, Christella Norica Andina, Ni Kadek Devi Pradnya Angelina, Ariyanthini Elisabeth Anggreini, Dwi Desi April Gunawan Malau Ardhani Dwi Lestari, Maria Lucia Arista Candra Irawati Bambang Widjaja Berliani, Annisa Butar-Butar, Mangasi Calvin Calvin Choirunisa, Syifa Dandy Pramana Hostiadi Darmawan, Fiki Dwi Dewi Isadiartuti Dewi, Ni Putu Intan Satya Dwi Budi Santoso Eka Indra Setyawan ernikawati, ernikawati Evi Triandini Felix Pasila Fitri Hasanah Gesti Memarista Gunawan, Erick Teofilus Haidir, Hala Handry Khoswanto Hutagaol, Jarunjung Intan Permatasari Jus'at, Idrus Katili, Yusril Kiwo, Diminus Lazuarni, Shafiera Lestari, Fitriana Dwi Lucy Simorangkir Lukman Hakim M Yusuf Marjono, Cornelia Clarissa Mastar Asran Miradz, Arik Moito, Febrianti Moonti, Roy Marthen Motik, Chandra Muhamad Azhar, Muhamad MUNAJIR, ACHMAD Naripradnya, Putu Saradevi Ngabito, Meriyanti Nurkholis, Kgs. M . Panigoro, Nurmaya Parta, I Putu Rizki Karisma Pranata, Andri Pratama, Wahyu Riski Putri, Anastasia Aurelia Rahayu, Leni Ramadhan, Moh. Fauzan Rini Setiawati Rizky Nugroho Adji Rosiana, Febe Rudiyanto Rudiyanto, Rudiyanto S. Patricia Febrina Dwijayanti Samvara, Made Adhiguna Santoso Ratu, Dennis Setiasih Setiasih, Setiasih Sienny Thio Sofian, Sofian Sukmawati . Sukri, Tony Surjaatmaja, Lukas Susanti, Aprillia Nanda Susanto, Hendro Sutri, Wiratama Kadek Thaib, Abdul Shamad Virginia, Maria Vivi Bachtiar Wahyuning Astuti, Reny Winisudo, Christian Kevin Wira Udytama, I Wayan Wahyu Yanti, Rina Dwi Yogi Yasa Wedha Yoraeni, Ani