The purpose of the paper is to examine the effect between gender dichotomy and dividend payout. The objective of the paper is to provide adequate support for research through rigorous reviews of the literature on board dichotomy relative to gender and dividend payout. Board dichotomy of board members relative to gender seems to have a positive association with dividend payout. Ownership structure, especially institutional ownership, seems to have an association with dividend payout compared to other variables of ownership structure. The two corporate governance components have a monitoring role, can be a substitute or a tool for corporate governance improvement, and a signal to investors on dividend payout.Keywords: corporate environment; board composition; gender; dividend payouteISSN: 2398-4287 © 2020. The Authors. Published for AMER ABRA cE-Bs by e-International Publishing House, Ltd., UK. This is an open access article under the CC BYNC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/). Peer–review under responsibility of AMER (Association of Malaysian Environment-Behaviour Researchers), ABRA (Association of Behavioural Researchers on Asians) and cE-Bs (Centre for Environment-Behaviour Studies), Faculty of Architecture, Planning & Surveying, Universiti Teknologi MARA, Malaysia.DOI: https://doi.org/10.21834/e-bpj.v5i13.1954

No abstract

The purpose of this study is to examine the effect of board diversity on corporate performance. In this paper, board diversity refers to the composition of board members consisting of women, foreign, ethnicity, size of the board of commissioner, and size board of directors. Whereas, corporate performance is measured by return on assets (ROA). The sample size of the study uses 48 publicly listed firms in the Sharia capital market of Indonesia for the observation period between 2015 and 2017. The results show that firms with women and foreigner in board had a significant and positive association with corporate performance. Similarly, the board of commissioners and the board of directors also had a significant and positive association with firm performance. However, the existence of the ethnic boards does not affect firm performance.

Integrated reporting (IR) presents information on performance, governance, strategy, and prospects in a single report. A single report allows for a more transparent and comprehensive disclosure of company information. In Indonesia, the public has begun to pay attention to integrated reporting, with several companies using it. As a result, this study aims to examine the issues, current trends, and prospects of IR implementation in Indonesia. This study employs the method of a literature review. According to the findings of a literature review, there are still relatively few companies in Indonesia that use IR in their reports. Nonetheless, the opportunity to implement IR in Indonesia remains open. This is demonstrated by an increase in the number of companies implementing IR from 2014 to 2021. In 2021, the number of organizations implementing IR in their reports in Indonesia has reached 40. As a result, it is predicted that corporate reporting will shift from separate reporting to integrated reporting. Regulations regulating integrated reporting in company reports are required to support the implementation of integrated reporting, given that integrated reporting in Indonesia is still voluntary. The rules governing the performance of IR are expected to increase the number of companies in Indonesia willing to incorporate IR into their reports.

This study is a non-empirical paper that provides an overview of bank stability and its relationship to earnings quality. It investigates and assesses the numerous conceptualizations of bank stability and earnings quality. This study enumerated and briefly described the methods of earnings quality that usually being used to evaluate the impact on bank stability. This provides the reader with a thorough understanding of the methods that could be used in this area and how they impact the stability of banks. To be able to outline the specifics of this study's concepts, a variety of relevant literature has been gathered. This will be beneficial for future empirical research that related to this area.