Jurnal Akuntansi dan Keuangan
Vol. 24 No. 2 (2022): NOVEMBER 2022

Women Directors and Firm Profitability: The Role of Corporate Environmental Responsibility Engagement

Atika Fairuzi (Universitas Airlangga)
Bambang Tjahjadi (Universitas Airlangga)



Article Info

Publish Date
09 Nov 2022

Abstract

Women in the professional world are still experiencing inequality, discrimination, and obstacles in achieving top management positions. The role of women in improving the com­pany's financial performance is still being debated to this day. This study aims to investigate the role of women directors in 129 manufacturing companies in Indonesia from 2015 to 2019. The data obtained were analyzed using structural equation modelling – partial least square (SEM-PLS). This study found that corporate environmental responsibility engagement did not mediate the relationship between women directors and firm profitability. This study found a significant negative relationship between women directors and corporate environmental responsibility but a significant positive influence between corporate environ­men­­tal responsibi­lity engagement and firm profitability. However, this study found no signifi­cant relationship between women directors and profitability.

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Journal Info

Abbrev

aku

Publisher

Subject

Economics, Econometrics & Finance

Description

The Jurnal Akuntansi dan Keuangan (JAK) is a peer-reviewed journal, published biannually in May and November by The Institute of Research and Community Outreach, Petra Christian University, Surabaya, Indonesia. The JAK invites manuscripts in the various topics include, but not limited to, functional ...