Gender Diversity, Struktur Kepemilikan,dan Kinerja Perusahaan: Studi Pada Perusahaan Perbankan Di Indonesia

Raharjanti, Rani

doi:10.32497/akunbisnis.v2i2.1659

Cited by 7 publications

(12 citation statements)

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“…In this study, although most companies involve women on their board of directors, the number is still small, on average Islamic commercial banks only have one female director out of a total of four directors. These results are in line with research conducted by Lisaime & Sri (2018); Maghfiroh & Utomo (2019); Raharjanti (2019) with research results showing that the Gender Diversity of Directors has no effect on Company Performance.…”

Section: Resultssupporting

confidence: 91%

Social Performance of Indonesian Islamic Banks: The Role of Board of Directors

Pratama¹,

Kamaluddin²,

Saad³

2022

IJARAFMS

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This study aims to examine the social performance of Islamic banks by considering Board of Directors as antecedents, because the achievement of social performance is expected to increase the trust and loyalty of depositors, shareholders and other stakeholders towards Islamic banks. Board of Directors variable is proxied by the size of board, board gender diversity, directors' age, and CEO duality. Panel data regression model analysis is used for the sample of Indonesian Islamic banks during 2008-2019 periods. The results showed that the size of board and CEO duality has a positive effect towards Social Performance. Although, the results failed to prove that board gender diversity and directors' age has a positive effect on firm financial performance. It can be concluded that the Board of Directors could manage the social activities conducted by Islamic banks will lead to an improvement of social performance.

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Section: Resultssupporting

confidence: 91%

Social Performance of Indonesian Islamic Banks: The Role of Board of Directors

Pratama¹,

Kamaluddin²,

Saad³

2022

IJARAFMS

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“…However, the results of this study indicate that there is no influence between gender diversity and firm value. The results of this study support the results of research conducted by [66], [67]. In developing countries, the substance of the practice of women's involvement is still unclear, and the participation of women in companies is still meager compared to men.…”

Section: The Effect Of Gender Diversity On Firm Valuessupporting

confidence: 87%

“…This study indicates that gender diversity does not involve substantial value through the exposure of intellectual capital. Women with an overly 'perfectionist' attitude may also not influence the company's business decisions [66], [67]. In addition, the practice of women's involvement, which is primarily due to personal interests and without consideration of their competence, and the absence of definite regulations from the regulator may not affect the company's value through disclosure of information.…”

Section: The Effect Of Gender Diversity On Firm Value Through Intellectual Capital Disclosurementioning

confidence: 99%

Governance Mechanism, Intell ectual Capita l Disclosure, a nd Firm Value

Yuliusman¹,

Afrizal²,

Afrizal³

et al. 2022

IJRTE

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This study entitled the influence of corporate governance mechanism on firm value with intellectual capital disclosure as an intervening variable. This study aims to examine the direct and indirect effect of board size, gender diversity, educational background, block holder ownership, and foreign ownership both simultaneously and partially on intellectual capital disclosure and firm value. This study examines the mediating effect of intellectual capital disclosure in the relationship between corporate governance mechanism and firm value. This study used the companies included in intellectual capital intensive industries in Indonesia Stock Exchange as the sample for 2017-2019. The sampling technique used in this study was purposive sampling, with 243 data from 81 companies. Analysis techniques used in this study were statistic descriptive, multiple regression, and path analysis used SPSS 23 for windows. The hypothesis testing results show that corporate governance mechanisms simultaneously influence intellectual capital disclosure (ICD) and firm value. Partially, only board size influences both ICD and substantial value, and educational background only influences strong value. The Sobel test shows that ICD doesn't mediate the effect of all variables related to corporate governance mechanism on firm value.

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“…This variable is measured by the number of women on the board of directors out of the total number of directors (Raharjanti, 2019).…”

Section: The Gender Diversity (Div)mentioning

confidence: 99%

The Impact of Internal Governance Mechanisms on Tax Risk in Developing Countries: An Empirical Analysis

Mkadmi

Say

Saida

2022

IJEFI

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The purpose of this study investigates the impact of governance mechanisms, linked to the board of directors, on the tax risk of Tunisian listed companies. In order to empirically verify this relationship in the Tunisian context, we conducted a logistic regression with 8 banks listed on the Tunisian Stock Exchange during the period of 2008-2018. The overall results show that all the independent variables have a positive and non-significant impact on the probability of the presence of tax risk (with the exception of the dual management variable). Indeed, the variables size of the board of directors, the independence of its members and gender diversity have a positive and statistically insignificant impact on the probability of the presence of tax risk in Tunisian listed companies. On the other hand, the direction duality variable registers a positive and statistically significant correlation with the variable to be explained.

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Gender Diversity, Struktur Kepemilikan,dan Kinerja Perusahaan: Studi Pada Perusahaan Perbankan Di Indonesia

Cited by 7 publications

References 0 publications

Social Performance of Indonesian Islamic Banks: The Role of Board of Directors

Social Performance of Indonesian Islamic Banks: The Role of Board of Directors

Governance Mechanism, Intell ectual Capita l Disclosure, a nd Firm Value

The Impact of Internal Governance Mechanisms on Tax Risk in Developing Countries: An Empirical Analysis

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