Effect of Women’s Existence in Corporate Governance and Educational Background on Company Performance
Abstract
This study aims to determine the influence of women in corporate governance and educational background on company performance. The data of this study include women (female commissioners, female directors, female audit committees), educational backgrounds (commissioners, directors, audit committees) to be independent variables, while the dependent variable is the performance of companies that use ROA. This study also uses control variables namely company size and leverage. This research data is in the form of secondary data obtained from the Indonesia Stock Exchange. Determination of the sample using the purpose sampling method and obtained as many as 2137 samples. The hypothesis in this study was multiple regression analysis. The results of this study include the first, female commissioners have negative value on the company's performance. Second, positive career women towards company performance. Third, the women's audit committee is experienced in the company's performance. Fourth, educational background Positive commitment to company performance. Fifth, the educational background is called negative towards company performance. Sixth, the background of the audit committee education does not affect the company's performance
References
Astuti, E. P. (2017). Pengaruh Diversitas Dewan Direksi Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2008-2011. Jurnal Ilmiah Prodi Manajemen Universitas Pamulang. Vol. 4 No. 2, 159-179.
Cornelius, B. (2017). Pengaruh Komisaris Independen, Diversitas Gender, Size, dan Leverage Terhadap Kinerja Keuangan Pada Perusahaan Publik Di Indonesia. Skripsi Tidak Diterbitkan. Bandar Lampung: Universitas Lampung.
Darmadi, S. (2013). Do Women In Top Management Affect Firm Performance?: Evidence From Indonesia. The International Journal Of Business In Society. Vol.13 Issues: 3, 55-89.
Dewi, L. G., & Dewi, A. A. (2016). Pengaruh Diversitas Dewan Komisaris Dan Direksi Pada Nilai Perusahaan Pada Perusahaan Sektor Keuangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2009-2013. E-Jurnal Akuntansi Universitas Udayana. Vol.16.1, 812-836.
Effendi, M. A. (2008). The Power of Good Corporate Governance Teori dan Implementasi. Jakarta: Salemba Empat.
Fahmi, I. (2015). Pengantar Manajemen Keuangan Teori dan Soal Jawab. Bandung: Alfabeta.
Fransisca, M. (2013). Analisis Pengaruh Board of Director Diversity Terhadap Kinerja Perusahaan Dalam Perspektif Corporate Governance (Study Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2011).Skripsi Tidak Diterbitkan. Jakarta: Universitas Indonesia.
Ghozali, I. (2016). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 23. Semarang: Badan Penerbit Universitas Diponegoro.
Ghozali, I., & Chariri, A. (2007). Teori Akuntansi. Semarang: Badan Penerbit Universitas Diponegoro.
Gomez, J. M., & Blanco, J. C. (2018). The Relationship Between Women's Presence In Corporate Positions and Firm Performance: The Case of Colombia. International Journal of Gender And Entrepreneurship. Vol. 10 Issue.1.
Guntarto, S. (2016). Pengaruh Perbedaan Jumlah Dewan Direksi Wanita Terhadap Kinerja Keuangan. Skrpsi Tidak Diterbitkan. Semarang: Universitas Diponegoro.
Hanafi, M. M., & Halim, A. (2007). Analisis Laporan Keuangan. Yogyakarta: Unit Penerbit dan Percetakan.
Hidayati, Y. (2018). Pengaruh Gender Diversity Pada Dewan Direksi, Dewan Komisaris dan Komite Audit Terhadap Kinerja dan Pengambilan Risiko Bank Di Indonesia. Tesis Tidak Diterbitkan. Surabaya: Universitas Airlangga.
Indreswari, D. R. (2013). Pengaruh Board Diversity dan Kompensasi Dewan Direksi Terhadap Nilai Perusahaan (Study Empiris Pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2010).Skripsi Tidak Diterbitkan. Yogyakarta: Universitas Negeri Yogyakarta.
Jensen, M. C., & Meckling, W. H. (1976). Theory of The Firm: Managerial Behavior, Agency Cost and Ownership Stucture. Journal of Financial Economics. Vol. 3 Issue. 4, 305-360.
Kartikaningrum, S. D. (2016). Pengaruh Karakteristik Dewan Direksi Terhadap Kinerja Keuangan Bank Syariah Indonesia. Skripsi Tidak Diterbitkan. Salatiga: Institut Agama Islam Negeri Salatiga.
Kusumastuti, S., Supatmi, & Sastra, P. (2007). Pengaruh Board Diversity Terhadap Nilai Perusahaan Dalam Perspektif Corporate Governance. Jurnal Akuntansi dan Keuangan. Vol. 9 No. 2, 88-98.
Liu, Y., Wei, Z., & Xie, F. (2014). Do Women Directors Improves Firm Performance In China? . Journal of Corporate Finance. Vol. 28, 169-184.
Pedoman Umum Good Corporate Governance Indonesia. (2006). Jakarta: Komite Nasional kebijakan Governance.
Rahayu, S., & Nugroho, S. (2014). Pengaruh Komposisi dan Pendidikan Dewan Perusahaan Terhadap Nilai Perusahaan Dalam Pelaksanaan Corporate Governance Pada Badan Usaha Milik Negara di Bursa Efek Indonesia. Jurnal Manajemen dan Bisnis Sriwijaya. Vol. 12 No. 4, 358-366.
Ren, T., & Wang, Z. (2011). Female Participation in TMT and Firm Performance: Evidence From Chinese Private Enterprises. Nankai Business Review International. Vol. 2 Issue. 2, 140-157.
Roadmap Tata Kelola Perusahaan Indonesia. (2014). Jakarta: Otorisasi Jasa Keuangan.
Sihite, R. C. (2012). Pengaruh Gender Pada Dewan Komisaris, Dewan Direksi dan Komite Audit Terhadap Profitabilitas dan Kualitas Laba Perusahaan. Skripsi Tidak Diterbitkan. Depok: Universitas Indonesia.
Suwardjono. (2014). Teori Akuntansi Perekayasaan Pelaporan Keuangan (Edisi Ketiga ed.). Yogyakarta: BPFE-YOGYAKARTA.
The Indonesia Corporate Governance. First Edition. (2014). Jakarta: International Finance Corporation.
Thornton, G. (2017). Women In Business. New Perspectives on Risk and Reward.
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
1.png)
