APAKAH EKSEKUTIF WANITA DAN KEBERAGAMAN GENDER BERHUBUNGAN DENGAN KINERJA KEUANGAN? STUDI TERHADAP BADAN USAHA SEKTOR TERSIER YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011-2013

  • Liliani Sugianto Jurusan Akuntansi Fakultas Bisnis dan Ekonomika Universitas Surabaya
Abstract Views: 215 times
PDF - FULL TEXT Downloads: 628 times
Keywords: Eksekutif wanita, keberagaman gender, kinerja keuangan, Indonesia

Abstract

Penelitian ini bertujuan untuk mengetahui apakah ada hubungan antara eksekutif wanita dan keberagaman gender dalam dewan direksi dengan kinerja keuangan badan usaha. Dalam penelitian ini, populasi yang digunakan adalah seluruh badan usaha sektor tersier, kecuali sektor keuangan, yang terdaftar di Bursa Efek Indonesia (BEI) periode 2011-2013. Teknik pengambilan sampel dalam penelitian ini adalah teknik non-probability sampling purposive/judgement sampling. Jumlah sampel yang digunakan adalah 447 tahun badan usaha. Variabel dependen yang digunakan adalah kinerja keuangan yang diukur dengan ROA dan Tobin’s Q. Sedangkan variabel independen yang digunakan adalah eksekutif wanita dan keberagaman gender. Eksekutif wanita diproksikan dengan proporsi eksekutif wanita dan keberadaan eksekutif wanita, sedangkan keberagaman gender diukur dengan blau index. Penelitian juga menggunakan 5 variabel kontrol yang berhubungan dengan kinerja keuangan. Hasil penelitian ini menunjukkan bahwa eksekutif wanita dan keberagaman gender tidak berhubungan dengan kinerja keuangan. Selain itu, ukuran badan usaha dan pemegang saham terbesar berhubungan positif dengan ROA, sedangkan proporsi komisaris independen berpengaruh negatif dengan ROA. Di sisi lain, family-controlled firm berhubungan positif dengan Tobin’s Q.

Downloads

Download data is not yet available.

References

Adams, R.B., dan Ferreira, D. 2009. “Woman in the boardroom and their impact on governance and performance”, Journal of Financial Economics, Vol. 94 No. 2, pp. 291-309.

Agrawal, A., dan Knoeber, C.R. 1996. “Firm performance and mechanisms to control agency problem between managers and shareholders”, Journal of Financial and Quantitative Analysis, Vol. 31, No. 3, pp. 377-397.

Al-Mamun, A., Yasser, Q.R., Entebang, H., dan Nathan, T.M. 2013. “Gender diversity and economic performance of firms: Evidence from emerging market”, Journal of Economic Development, Management, IT, Finance and Marketing, Vol. 5 No. 2, pp 100-110.

Al-Shammari, B., dan Al-Saidi, M. 2014. “Kuwaiti women and firm performance”, International Journal of Business and Management, Vol.9 No.8.

Anderson, R.C., dan Reeb, D.M. 2001. “Founding family ownership and firm performance: Evidence from the S&P 500”, Journal of Finance, Vol. 58 No. 3, pp. 1301-1328

Bianco, M., Ciavarella, A., dan Signoretti, R. 2011. “Women on boards in Italy”, working paper, October, Commissione Nazionale Per Le Societă e La Borsa, Italy.

Boon, M.V.D. 2003. “Women in international management: an international perspective on women’s ways of leadership”, Women in Management Review, Vol. 18 No.3, pp. 132-146

Burr, V. 2002. “Gender and social psychology”. London: Routledge.

Campbell, K., dan Minguez-Vera, A. 2008. “Gender diversity in the boardroom and firm financial performance”, Journal of Business Ethics, Vol. 83, pp. 435-451.

Carter, D.A., Simkins, B.J., dan Simpson, W.G. 2003. “Corporate Governance, board diversity, and firm value”, The Financial Review, Vol. 38, pp. 33.53.

Catalyst. 2008. The bottom line: corporate performance and women’s representation on boards (2004-2008). New York, NY.

Claessens, S., Djankov, S., dan Lang, L.H.P. 2000. “The separation of ownership and control in East Asian Corporations”, Journal of Financial Economics, Vol. 58, pp. 81-112.

Coles, J.L., Daniel, N.D., dan Naveen, L. 2008. “Boards: Does one size fit all?”, Journal of Financial Economics, Vol. 87, pp. 329-356.

Cox, T. H., dan Blake, S. 1991. “Managing cultural diversity: implications for organizational competitiveness”, Academy of Management Executive, Vol. 5 No 3, pp. 45-56.

Darmadi, S. “Do women in top management affect firm performance? Evidence from Indonesia”, Corporate Governance, Vol. 13 No. 3, pp. 288-304.

Djatmiko, H., E. 2011. “Siapa bilang bisnis keluarga Jelek”. SWA 2011/XXVI/SWA 05. Jakarta.
Published
2015-09-01
Issue
Vol. 4 No. 2 (2016): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret)
Section
Bidang Akuntansi (AK)

Creative Commons License

  • Articles published in CALYPTRA are licensed under a Creative Commons Attribution-ShareAlike 4.0 International license. You are free to copy, transform, or redistribute articles for any lawful purpose in any medium, provided you give appropriate credit to the original author(s) and the journal, link to the license, indicate if changes were made, and redistribute any derivative work under the same license.
  • Copyright on articles is retained by the respective author(s), without restrictions. A non-exclusive license is granted to CALYPTRA to publish the article and identify itself as its original publisher, along with the commercial right to include the article in a hardcopy issue for sale to libraries and individuals.
  • By publishing in CALYPTRA, authors grant any third party the right to use their article to the extent provided by the Creative Commons Attribution-ShareAlike 4.0 International license.