Riset Akuntansi dan Keuangan Indonesia
Vol 7, No 1 (2022) Riset Akuntansi dan Keuangan Indonesia

The Presence and Capabilities of Women on Board and Corporate Financial Performance: a Study on Female vs Maledominated Industry

Permatasari, Widowati Dian (Unknown)
Cahyono, Yuli Tri (Unknown)
Arifin, Atwal (Unknown)



Article Info

Publish Date
01 Apr 2022

Abstract

The purpose of this study is to determine the effect of the women presence and their capabilities on the companies’ financial performance in company listed on the Indonesia Stock Exchange. This study splits the sample into two industry categories based on gender domination which are female and male-dominated industry. Using agency theory, resourced based theory and human capital theory, this study find that the presence of a women on board has a significant positive impact on the company’s financial performance as measured on market basis. In addition, their capability - such as education background in economics/business/finance and relevant work experience - have significant positive impact on the company’s accounting performance. These results are seen mainly in the entire sample group and the male-dominated sample group.

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Journal Info

Abbrev

reaksi

Publisher

Subject

Economics, Econometrics & Finance

Description

Research in Accounting and Finance Indonesia focusing on various themes, topics, and the accounting and financial aspects, including (but not limited) to the following topics: Public sector accounting Management accounting Islamic accounting Financial management Auditing Corporate Governance ...