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All Journal Jurnal Manajemen Sains dan Organisasi (JMSO)
Hidayati, Hanifah Nur
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Economics, Econometrics & Finance

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GENDER DIVERSITY, BOARD SIZE, AND FIRM AGE ON FORWARD-LOOKING INFORMATION DISCLOSURE AND ITS IMPACT ON FUTURE PROFITABILTY Hidayati, Hanifah Nur; Puspawati, Dewita
Jurnal Manajemen Sains dan Organisasi Vol. 5 No. 2 (2024)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Palangka Raya

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Abstract

Objective –  This study aims to determine the effect of gender diversity on board, board size, and firm age on forward-looking information disclosure in the company's financial statements. In addition, it is also to determine the impact of forward-looking information disclosure on future profitability. Design/Methodology/Approach – The method used in this research is a quantitative approach. Using purposive sampling technique, the final sample is 122 samples of manufacturing companies listed on the IDX during the 2020-2022 period. The data was processed using multiple regression analysis using by SPSS 25 software. Findings – This study found that gender diversity and board size variables have no effect on forward-looking information disclosure. Meanwhile, firm age has a significant negative effect on forward-looking disclosure. This study also found that forward-looking disclosure has a positive effect on future profitability. Conclusion and Implications – This study shows that among gender diversity, board size and firm age, only firm age has an effect on forward-looking information disclosure. In addition, this study shows that forward looking disclosure also plays an important role in improving financial performance and market reputation.
Co-Authors Dewita Puspawati