The Indonesian Journal of Accounting Research
Vol 23, No 1 (2020): IJAR January 2020

The Role of Women’s Leadership in Manufacturing Companies Listed on the Indonesia Stock Exchange

Ratieh Widhiastuti (UNIVERSITAS NEGERI SEMARANG)
Kiswanto Kiswanto (UNIVERSITAS NEGERI SEMARANG)
Kuat Waluyo Jati (UNIVERSITAS NEGERI SEMARANG)



Article Info

Publish Date
30 Jan 2020

Abstract

This study aims to determine the role of women in the board of directors in increasing company value through financial performance. The research object was all manufacturing companies listed on the Indonesia Stock Exchange in 2017. The sampling technique used purposive sampling on condition that the company had a board of directors and a female commissioner and did not experience a loss during the observation year. The research data used secondary data in the form of annual financial statements which were downloaded through the official website of the Indonesia Stock Exchange (IDX). Hypothesis testing used WarpPLS analysis. The results showed that the presence of women on the board had a negative impact on financial performance, financial performance had a positive and significant effect on company value, and the presence of women on the board had a significant negative effect on company value through financial performance.

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Journal Info

Abbrev

ijar

Publisher

Subject

Economics, Econometrics & Finance

Description

Private Sector : 1. Financial Accounting and Stock Market 2. Management and Behavioural Accounting 3. Information System, Auditing, and Proffesional Ethics 4. Taxation 5. Shariah Accounting 6. Accounting Education 7. Corporate Governance Public Sector 1. Financial Accounting 2. ...