<![CDATA[Research aims: This study aims to examine the influence of board gender diversity on the financial performance of state-owned enterprises (SOEs) in Indonesia and to investigate the mediating role of accounting conservatism in this relationship. Design/Methodology/Approach: The population of this study includes SOEs listed on the Indonesia Stock Exchange (IDX) and their annual reports. Purposive sampling was used, resulting in 135 observations from 27 SOEs over the period 2019 to 2023. Data were analyzed using multiple regression analysis and mediation testing with the Sobel test, conducted via STATA software. Research findings: The findings show that accounting conservatism positively contributes to improving SOEs' financial performance. However, gender diversity does not significantly affect financial performance, and accounting conservatism does not mediate the relationship between gender diversity and financial performance. Theoretical contribution/Originality: This study contributes to the literature on the role of gender diversity in SOE performance with accounting conservatism as a mediator, a topic not extensively explored in developing countries like Indonesia. Its originality lies in the mediation model, which is underexplored in the context of SOEs. Practitioner/Policy implication: The results provide valuable insights for policymakers and SOE managers in developing inclusive HR strategies and implementing accounting conservatism principles to enhance financial performance and transparency. Research limitation/Implication: The study is limited by the sample size and exclusion of other potential control variables. Future research should include more companies and external factors, such as regulations and macroeconomic conditions.]]>
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