Goodwood Akuntansi dan Auditing Reviu
Vol. 1 No. 1 (2022): November

Pengaruh Keberagaman Gender dan Pengungkapan Risiko Terhadap Efisiensi Investasi

Jaka Darmawan (Institut Informatika dan Bisnis Darmajaya, Bandar Lampung)
Haris Roba’in (Institut Informatika dan Bisnis Darmajaya, Bandar Lampung)



Article Info

Publish Date
01 Nov 2022

Abstract

Purpose: This study aims to empirically examine the effect of gender diversity and risk disclosure on investment. Research Methodology: The population in this study are companies listed on the Jakarta Islamic Index 70 (JII 70) during the 2018-2020 research period which has a population of 41 companies using annual financial reports and annual reports in a row for 3 years so that the sample used is 123 sample data. This research was conducted using descriptive statistics and multiple linear regression with a 95% confidence level with secondary data collection methods and purposive sampling using the SPSS version 25 measurement program. Result: The test results and discussion prove that the independent variable Risk Disclosure has an influence on investment efficiency. The independent variable Gender Diversity has no effect on Investment Efficiency. Limitation: The limitations of the study were that there were only 2 X variables and only examined companies listed in JII 70. Contribution: Provides the benefit of knowledge about how the influence of gender diversity and risk disclosure can affect investment efficiency.

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Journal Info

Abbrev

gaar

Publisher

Subject

Economics, Econometrics & Finance Education Other

Description

Goodwood Akuntansi dan Auditing Reviu (GAAR) is a peer-reviewed, and scholarly journal published by Penerbit Goodwood. GAAR publishes high-quality research to answer important and interesting questions, develops or tests a theory, replicates prior studies, explores up-to-date phenomena, reviews and ...