Pengaruh Keberagaman Gender Dewan Direksi dan Ukuran Perusahaan terhadap Kinerja Keuangan pada Perusahaan Indeks LQ45 yang Terdaftar di Bursa Efek Indonesia
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Abstract
Abstract
The purpose of the study is to investigate how firm size and gender diversity affect financial performance. Return on Assets (ROA) is used to evaluate financial performance, total assets is used to measure firm size, and the ratio of female board members to male board members indicates gender diversity within the board of directors. The firms included in the LQ45 index and listed on the Indonesia Stock Exchange (BEI) between 2018 and 2022 make up the study population. With 45 firms monitored over a five-year period, 100 company-year observations make up the sample size. To examine the data, multiple linear regression analysis was done. The study's conclusions show that there is no discernible individual impact of gender diversity on financial performance within the board of directors.
Keywords: Board directors gender diversity, firm size and financial performance
Abstrak
Tujuan dari penelitian ini adalah untuk menguji dampak gender dan ukuran perusahaan terhadap kinerja keuangan. Keberagaman gender di tempat kerja diukur dengan membagi jumlah pekerja perempuan dengan jumlah seluruh pekerja di tempat kerja, mengukur ukuran perusahaan dengan volume neraca, dan mengukur efisiensi ekonomi dengan laba atas aset (ROA). Besar sampel penelitian ini adalah daftar perusahaan dalam indeks LQ45 yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018–2022. Besar sampel terdiri dari 45 perusahaan dengan rentang pengamatan lima tahun dan 100 sampel. Untuk menganalisis data dilakukan analisis regresi garis berganda. Hasil penelitian menunjukkan bahwa keberagaman gender dewan direksi tidak berpengaruh signifikan terhadap partisipasi kinerja keuangan, ukuran organisasi mempunyai pengaruh signifikan terhadap partisipasi angkatan kerja. Sementara itu, perbedaan usia dan gender di tempat kerja tidak mempengaruhi kinerja keuangan perusahaan.
Kata Kunci: Keberagaman gender dewan direksi, ukuran perusahaan dan kinerja keuangan
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