E-JURNAL AKUNTANSI
Vol 30 No 8 (2020)

Keberagaman Gender Dewan Komisaris dan Direksi terhadap Kinerja Perusahaan

Sinye Polani Thoomaszen (Fakultas Ekonomi dan Bisnis Universitas Airlangga, Indonesia)
Widi Hidayat (Fakultas Ekonomi dan Bisnis Universitas Airlangga, Indonesia)



Article Info

Publish Date
25 Aug 2020

Abstract

This study examined the influence of board gender diversity on the firm performance.the research sample use property and health companies listed in Indonesia stock exchange 2015-2018. total 30 companies. use quantitative methodology with panel regression data analysis techniques were used in this study. The results showed that the gender diversity of the board of commissioners did not have a positive effect on company performance (H1 was rejected) while the gender diversity of the board of directors had a negative effect on company performance (H2 rejected). SIZE and ID control variables also showed significant effect on company performance. For further research it is recommended to use two other methods such as Dummy or gender proportion to measure gender diversity so that the results can be compared, as well as more research data. Keywords: Board Gender Diversity; Firm Performance; Size; Independen Director.

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...