Keberagaman Gender Dewan Komisaris dan Direksi terhadap Kinerja Perusahaan

Thoomaszen, Sinye Polani; Hidayat, Widi

doi:10.24843/eja.2020.v30.i08.p11

Cited by 13 publications

(17 citation statements)

References 16 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…Oldford et al (2020); Kaur & Singh (2019), find that female directors have a negative impact on firm performance. Meanwhile, Thoomaszen & Hidayat (2020); Ionascu et al (2018); Rafinda, et al (2017), did not find a significant correlation between female directors and company performance.…”

Section: Introductionmentioning

confidence: 93%

effect of female on the board of directors and intellectual capital on the financial performance of companies in Indonesia

Apriani

Gayatri²

2022

ijbem

View full text Add to dashboard Cite

The purpose of this study was to obtain empirical evidence of the effect of female gender on the board of directors and intellectual capital on the company's financial performance. This research was conducted on non-financial companies listed on the Indonesia Stock Exchange during the observation period, namely 2016-2020. Determination of the sample is done by purposive sampling technique. The number of samples obtained as many as 395 research samples. Methods of data collection using non-participant observation method. This study uses the data analysis technique used, namely Partial Least Square (PLS) analysis using SmartPLS software. The results of data analysis in this study indicate that female gender on the board of directors has a positive and significant effect on financial performance. Intellectual capital variable has a positive and significant effect on financial performance. This research provides additional insight and knowledge related to Upper Echelon Theory and Resources Based Theory on financial performance. This research can also provide information and understanding about the importance of female gender on the board of directors and intellectual capital on financial performance.

show abstract

Section: Introductionmentioning

confidence: 93%

effect of female on the board of directors and intellectual capital on the financial performance of companies in Indonesia

Apriani

Gayatri²

2022

ijbem

View full text Add to dashboard Cite

show abstract

“…According to [27] the longer the CEO's term of office, the better the company's performance can be achieved, this is because the CEO's understanding of the company's business processes is getting better, so that the supervision carried out by the CEO is more effective and on target. Regarding CEO gender, according to [28] gender is not a benchmark for a company to achieve good performance, so the selection of the company's main director focuses more on the abilities and experience they have. These findings show that there is no significant balance shifting due to the position of women as main directors who are still a minority in the company.…”

Section: Seabcmentioning

confidence: 99%

The Influence of Company Profitability, Corporate Risk, Audit Report Lag, and CEO Gender on Audit Fee

Alhadisa,

Yusrianti

2024

KSS

View full text Add to dashboard Cite

This research aims to examine the influence of company profitability, company risk, audit report lag, and CEO gender on audit fees and to test the differences in independent variables and dependent variables before and during the COVID-19 pandemic. The object of this research is non-financial sector companies listed on the Indonesia Stock Exchange in 2018–2021. This research uses secondary data. The number of samples in this research was 75. The sample selection technique used is purposive sampling. Data analysis was done using panel data analysis, paired sample t-tests, and Wilcoxon tests. Results show that the audit report lag variable has a positive effect on audit fees. In contrast, the variables of company profitability, company risk, and CEO gender do not affect audit fees. Based on the results of the average difference test, the profitability and audit report lag variables experienced significant changes before and during the COVID-19 pandemic, while the audit fee, company risk, and CEO gender variables did not experience significant changes before and during the COVID-19 pandemic. Keywords: audit fee, company profitability, company risk, audit report lag, CEO gender

show abstract

“…If there are numerous women on the board of directors, there will be a diversity of viewpoints. Variation on the board of directors is advantageous to the business since it broadens the board's perspectives and ideas due to gender diversity (Thoomaszen & Hidayat, 2020).…”

Section: Board Diversity Of Board Directorsmentioning

confidence: 99%

Does Cash Holding, Intellectual Capital, Gender Diversity of the Board of Directors Affect Firm Value?

Anggraini,

Lestari

2024

JASa

View full text Add to dashboard Cite

The purpose of this research was to determine the relationship between firm valuend cash holdings, intellectual capital, and gender diversity on the board of directors. Companies in the non-cyclical consumer sector that are listed on the Indonesia Stock Exchange (IDX) for the years 2017 through 2021 make up the study's population. Purposive sampling was utilised in the sample selection for this research, resulting in the collection of 18 firms with five years and 90 data observations. The findings of hypothesis testing reveal that firm value is influenced by cash holdings, intellectual capital, and the gender diversity of the board of directors. A favourable impact on firm value is partially provided by intellectual capital and the gender diversity of the board of directors. Cash Holding has little impact on a firm value, though. Future researchers is suggested to reexamine the cash holding variable based on the research findings since the variable in this study had no impact on firm value.

show abstract

Keberagaman Gender Dewan Komisaris dan Direksi terhadap Kinerja Perusahaan

Cited by 13 publications

References 16 publications

effect of female on the board of directors and intellectual capital on the financial performance of companies in Indonesia

effect of female on the board of directors and intellectual capital on the financial performance of companies in Indonesia

The Influence of Company Profitability, Corporate Risk, Audit Report Lag, and CEO Gender on Audit Fee

Does Cash Holding, Intellectual Capital, Gender Diversity of the Board of Directors Affect Firm Value?

Contact Info

Product

Resources

About