Jurnal Riset Akuntansi dan Keuangan
Vol 10, No 3 (2022): Jurnal Riset Akuntansi dan Keuangan. Desember 2022 [DOAJ dan SINTA Indexed]

DIVERSITAS GENDER PADA DEWAN DAN KINERJA PERUSAHAAN

Hendra Wijaya (Universitas Katolik Widya Mandala Surabaya)



Article Info

Publish Date
01 Dec 2022

Abstract

This study aims to analyze the diversity of the board of commissioners and the diversity of the board of directors on the firm's performance.. The sample in this company is a non-financial company listed on the Indonesia Stock Exchange in 2015-2019. The sample in this study consisted of 259 companies and 1194 observations. Diversity on the board is measured using three proxies, namely the Blau index, the proportion of women on the board, and a dummy variable. Firm performance is measured by using three proxies, namely return on assets, return on equity, and return on sales. The results of this study indicate that diversity on the board of commissioners and diversity on the board of directors has no effect on company performance and consistency is indicated by using all measurements. This research has a contribution to the relationship of gender diversity on corporate governance and financial performance of non-financial firms in Indonesia.

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Journal Info

Abbrev

JRAK

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Riset Akuntansi dan Keuangan with registered number ISSN 2338-1507 (Print) and ISSN 2541-061X (Online) is published by Program Studi Akuntansi Fakultas Pendidikan Ekonomi dan Bisnis Universitas Pendidikan Indonesia. It is published thrice a year in April, August, and December. Jurnal Riset ...