Pengaruh Keragaman Gender Dewan Direksi Terhadap Kinerja Perusahaan yang Terdaftar Di BEI

Authors

  • Felisha Natalia a:1:{s:5:"en_US";s:31:"Universitas Internasional Batam";}
  • Budi Chandra
  • Ivone Universitas International Batam

DOI:

https://doi.org/10.35143/jakb.v16i2.6178

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh keragaman gender dewan terhadap kinerja perusahaan finansial yakni perbankan & asuransi yang terdaftar di Indonesia pada periode antara 2017-2021. Variabel Dependen adalah ROA (Return on Assets), sedangkan variabel independen Female Director Blau Index, Umur, Foreign Women Directors, dan Masa Jabatan dengan variabel moderasi yaitu Accounting Expertise. Sampel penelitian Perusahaan yang terdaftar di Bursa Efek Indonesia, dipilih dengan metode purposive sampling, diperoleh 60 perusahaan yang memenuhi kriteria selama 5 tahun. Analisis untuk menguji pengaruh masing-masing variabel independen terhadap dependen adalah dengan menggunakan Regresi Data Panel. Fixed Effect Model  merupakan model regresi terbaik dalam penelitian ini. Hasil penelitian mencerminkan bahwa Female Director Blau Index memiliki pengaruh signifikan positif terhadap ROA (Return on Assets). Sementara itu, Umur, Foreign Women Directors, dan Masa Jabatan tidak memengaruhi ROA (Return on Assets).

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Published

2023-11-30

Issue

Vol. 16 No. 2 (2023): Jurnal AKuntansi Keuangan dan Bisnis

Section

Artikel

License

Copyright (c) 2023 Felisha Natalia; Budi Chandra; Ivone Ivone

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