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All Journal Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Journal of Accounting Research, Organization and Economics (JAROE)
Nurmayanti M, Poppy
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Humanities Economics, Econometrics & Finance Social Sciences

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Political Connections, Women Commissioners, and Banking Performance: Evidence from Indonesia Putriani, Tina; Nurmayanti M, Poppy; Mela, Nanda Fito; Basri, Yesi Mutia; Setiawan, Doddy; Kurnia, Pipin
Journal of Accounting Research, Organization and Economics Vol 6, No 2 (2023): JAROE Vol. 6 No. 2 August 2023
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v6i2.32678

Abstract

Objective The purpose of this study is to investigate the effect of political connections on banking performance with women commissioners as a moderating variable.Design/Methodology The population of this study derive from banking sector listed on Indonesia Stock Exchange from 2016 to 2021 with the final sample of as many as 42 banks with a total of 252 observations. Hypothesis testing was performed using multivariate regression analysis.Results This study finds that commissioners who have political connections tend to report higher banking performance, as measured by ROA. Meanwhile, women commissioners tend to report lower banking performance (ROA). Furthermore, there is a positive influence from political connections to banking performance when there are women commissioners. In addition, this study employs alternative measures of banking performance, namely ROE and including bank risk. This study also replaces the measurement of political connections from dummy variables to a number of political commissioner members compared to total commissioners. In particular, these results are robust after replacing the measurement of political connections, the commissioners who have political connection will report higher banking performance than commissioners who have no political connections. However, political connection and women commissioners have no significant effect on banking performance, when using ROE as banking performance. Meanwhile, political connection has a negative impact on bank risk. It suggests that political connections can reduce bank risk by decreasing overdue credit (Non-Performance Loan).Research limitations/implications This study focuses primarily on the linear relationship with required gender diversity between political ties and banking performance. This study adds to the growing body of research on how political connection and gender affect banking performance.Novelty/Originality Gender diversity or women commissioners are still rare as the impact of commissioners' political connection on banking performance in Indonesia.
DOES BOARD COMMISSIONERS’ DIVERSITY MATTER IN WATER DISCLOSURE? EVIDENCE FROM INDONESIA STATE-OWNED ENTERPRISES Manihuruk, Natal; Nurmayanti M, Poppy; Mela, Nanda Fito
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 3 (2025): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.3.483-494

Abstract

This study examines whether board commissioners’ diversity—specifically gender, educational level, and age—matters in disclosing water-related information within Indonesian state-owned enterprises during the 2019–2023 period. Utilizing panel data multiple regression analysis, the research aims to determine whether diverse board characteristics influence the extent of corporate water disclosure. The results reveal that age diversity among commissioners significantly improves water disclosure, while gender diversity and educational level do not exhibit a statistically significant impact. These findings partially support agency theory, stakeholder theory, and upper echelon theory, suggesting that older commissioners may drive greater transparency due to increased compliance awareness and concern for organizational reputation. On the other hand, the absence of significant effects from gender and educational diversity highlights the possibility that regulatory compliance and corporate priorities may outweigh the influence of individual board traits. The study contributes to the ongoing discourse on corporate governance and sustainability by offering practical implications for companies seeking to enhance their environmental reporting, as well as for investors evaluating environmental and social governance (ESG) factors. Future research is recommended to classify firms based on their water-related risk exposure and to explore alternative indicators for measuring board diversity more effectively.
Co-Authors Doddy Setiawan Manihuruk, Natal Mela, Nanda Fito Pipin Kurnia Putriani, Tina Yesi Mutia Basri