Reshaping gender quotas in the boardroom: women's participation and accounting conservatism in Indonesia

Khoifin, Kiki; Marzuki, Marziana Madah; Jongsureyapart, Chatrudee

doi:10.1504/ijmfa.2023.127525

Cited by 2 publications

(1 citation statement)

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“…Meskipun begitu, pandangan tersebut menekankan pentingnya peran wanita sebagai orang tua yang baik dan memperhatikan anak-anak serta keluarga mereka. Peran keluarga, dalam hal ini ibu, dianggap sebagai fondasi utama pendidikan anak, dan keberhasilan anak dipengaruhi oleh didikan dari orang tua terutama ibu (Khoifin et al, 2023). Namun, pada kenyataannya, banyak wanita yang bekerja untuk memenuhi kebutuhan finansial keluarga atau sekadar mengejar hobi pribadi (Aryani, 2021).…”

Section: Pendahuluanunclassified

Peran Wanita Karir Terhadap Pola Pengasuhan Anak

Heni,

Aini,

Fitri

2023

Saree

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As globalization affects national development, it correlates with an increased demand for women's active role in the economic sector. These dual roles, as professionals and as mothers or wives, create dilemmas in the family context. This study aims to conduct an in-depth analysis of the role of career women in parenting patterns. Using a descriptive qualitative approach, data were collected through observation and interviews and analyzed using triangulation methods. This research comparatively explores the social situation between family and society. The results showed that career women can guarantee a better future for their children through better access to education. However, there are shortcomings in aspects of children's character development, particularly in communication skills and openness to information. Career women also tend to rely on childcare services. In contrast, women who are housewives are not always able to be closely involved with their children. Especially for women who are not mentally ready for marriage, they tend to be less productive. Abstrak Globalisasi mempengaruhi pembangunan nasional yang berkorelasi dengan peningkatan tuntutan peran aktif perempuan dalam aspek ekonomi. Peran ganda ini, sebagai profesional dan sebagai ibu atau istri, menciptakan dilema dalam konteks keluarga. Penelitian ini bertujuan untuk melakukan analisis mendalam tentang peran wanita karir dalam pola pengasuhan anak. Dengan menggunakan pendekatan kualitatif deskriptif, data dikumpulkan melalui observasi dan wawancara dan dianalisis menggunakan metode triangulasi. Penelitian ini secara komparatif mengeksplorasi situasi sosial antara keluarga dan masyarakat. Hasil penelitian menunjukkan bahwa wanita karir dapat memberikan jaminan masa depan yang lebih baik untuk anak-anak mereka melalui akses pendidikan yang lebih baik. Namun, terdapat kekurangan dalam aspek perkembangan karakter anak, khususnya dalam keterampilan berkomunikasi dan keterbukaan terhadap informasi. Wanita karir juga cenderung mengandalkan layanan penitipan anak. Sebaliknya, wanita yang berstatus sebagai ibu rumah tangga tidak selalu dapat terlibat erat dengan anak-anak mereka. Terutama bagi perempuan yang mentalnya belum siap untuk menikah, mereka cenderung menjadi kurang produktif.

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Section: Pendahuluanunclassified

Peran Wanita Karir Terhadap Pola Pengasuhan Anak

Heni,

Aini,

Fitri

2023

Saree

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The Impact of Board Diversity on the Accounting Conservatism of Listed French Companies

Slimani,

Ben Saada,

Halaoua

2023

Smart Strategies and Societal Solutions for Sustainable International Business

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The main objective of this study is to explore the impact of board demographic diversity on the accounting conservatism of French companies pertaining to SBF 120 index during from the period 2015 to 2018. Four demographic characteristics of directors were studied: gender diversity, education level, average age, and nationality diversity. After measuring accounting conservatism by the accruals method, the results of the panel data regressions indicate that gender and nationality diversity have a positive and significant effect on accounting conservatism. The age of directors does not have a significant effect on accounting conservatism. The results also show that the level of education has a negative and significant effect on accounting conservatism. The results of this study affirm that it is necessary to take into account the diversity of the board when selecting board members, as it influences the behavior of directors towards different issues related to accounting practices.

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Reshaping gender quotas in the boardroom: women's participation and accounting conservatism in Indonesia

Cited by 2 publications

References 0 publications

Peran Wanita Karir Terhadap Pola Pengasuhan Anak

Peran Wanita Karir Terhadap Pola Pengasuhan Anak

The Impact of Board Diversity on the Accounting Conservatism of Listed French Companies

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