Studi Akuntansi dan Keuangan Indonesia (SAKI)
Vol 6 No 2 (2023): Studi Akuntansi dan Keuangan Indonesia (SAKI)

Gender Diversity and Cash Holdings in Indonesia Non-Financial Firms

Dwijayanti, S. Patricia Febrina (Unknown)
Wijaya, Hendra (Unknown)

Article Info

Publish Date
26 Apr 2024

Abstract

This study aimed to investigate the effect of gender diversity on the board of commissioners and the board of directors on the company's cash holdings. A non-financial firm with 1305 observations that was listed on the Indonesia Stock Exchange between 2015 and 2019 serves as the study’s sample. The data in this study were analyzed using multiple regression. The ratios of cash holdings to net assets and total assets are used to calculate the amount of cash held. According to this study, the company’s cash holdings are negatively impacted by the diversity of the board of commissioners, and positively by the diversity of the board of directors

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Journal Info
Studi Akuntansi dan Keuangan Indonesia (SAKI)
Website

Abbrev

saki

Publisher

Prasetiya Mulya Publishing

Subject

Economics, Econometrics & Finance

Description

SAKI aims to publish articles in the field of accounting and finance that provide a significant contribution to the development of accounting practices and the accounting profession in Indonesia and the Asian region. SAKI provides insights into the field of accounting and finance for academics, ...