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All Journal J-MAS (Jurnal Manajemen dan Sains) JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Ilmiah Edunomika (JIE) JASS (Journal of Accounting for Sustainable Society) Enrichment : Journal of Management Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Akuntansi dan Keuangan (JAK) JCA (Jurnal Cendekia Akuntansi) Jurnal Ekonomi AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Jurnal Pengabdian Pada Masyarakat Indonesia (JPPMI) Portofolio: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi JUAN: Jurnal Pengabdian Nusantara Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Vicky Dzaky Cahaya Putra
Universitas Jenderal Achmad Yani
Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Jurnal Akuntansi dan Keuangan (JAK)

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THE EFFECT OF FEMALE COMMISSIONERS, FEMALE DIRECTORS, FEMALE AUDIT COMMITTEES, AND LIQUIDITY ON THE FINANCIAL PERFORMANCE OF CONVENTIONAL COMMERCIAL BANKS LISTED ON THE INDONESIA STOCK EXCHANGE Luthfiasari, Putri Aulia; Putra, Vicky Dzaky Cahaya
Jurnal Akuntansi dan Keuangan (JAK) Vol 30 No 2 (2025): JAK Volume 30 No 2 Tahun 2025
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v30i2.4207

Abstract

This research aims to analyze the influence of female boards of commissioners, female boards of directors, female audit committees, and liquidity on the financial performance of conventional commercial banks listed on the Indonesia Stock Exchange (IDX). The banking industry plays a crucial role in maintaining national financial stability, strict regulatory standards, and active involvement in the implementation of good corporate governance standards. Purposive sampling was used to obtain 23 banking samples for the period 2019–2024. The analysis process was applied using the STATA 17 method through panel data linear regression. The results show that female commissioners and female directors have a positive but insignificant effect on financial performance, while liquidity shows a significant positive effect. The findings imply that gender diversity and financial management contribute to improving bank performance.
Co-Authors Adi, Patria Prasetio Amelia Setiawan Binekas, Bani Dewi, Silvia Ratna Eka Yulianti Harsono, Khaerunisa Hartika, Wiwi Hartikayanti , Heni Nurani Ifan Wicaksana Siregar Larasati, Anissa Yuniar Lestari, Dwi Indah Luthfiasari, Putri Aulia Mulyandini, Vita Citra Nidyanti, Adelia Nina Agustina Purwanto Rahmah , Nunung Aini Romli Romli Sastradipraja, Usman Sofia Windiarti Vivi Vitriah Windiarti , Sofia Windiarti, Sofia Wiwi Hartika