Jurnal Kajian Akuntansi dan Auditing
Vol. 21 No. 1 (2025): April 2025

PENGARUH STRUKTUR KEPEMILIKAN DAN GENDER DIVERSITY TERHADAP KINERJA KEUANGAN PERUSAHAAN

Septiani, Serli (Unknown)
Puttri, Daniati (Unknown)
Rifa, Dandes (Unknown)



Article Info

Publish Date
07 Jul 2025

Abstract

The purpose of this study is to empirically examine the influence of ownership structure and gender diversity on corporate financial performance. The population in this study includes manufacturing companies in the industrial sector listed on the Indonesia Stock Exchange for the years 2018-2022. The sample in this study was determined using purposive sampling techniques, resulting in 135 observations from 27 companies that met the sample criteria. The type of data used in this study is secondary data obtained from annual reports sourced from the official website of the Indonesia Stock Exchange and the official websites of the companies. Hypothesis testing was conducted using multiple linear regression analysis. The results show that female members of the Board of Commissioners have a significant positive effect on corporate financial performance, while managerial ownership, institutional ownership, and female members of the Board of Directors do not affect corporate financial performance.

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Journal Info

Abbrev

JKAA

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Kajian Akuntansi dan Auditing is peer review journal to diseminating the research and conceptual article in the field of accounting and auditing. The primary topics will published on this journal are : Financial Accounting and Capital Market Management Accounting Public Sector Accounting ...