Dampak Gender diversity Terhadap Kinerja Keuangan: Kompleksitas Perusahaan, Risiko Perusahaan, dan Ukuran Perusahaan Sebagai Pemoderasi
Article Sidebar
Main Article Content
Abstract
Studi ini menganalisis bagaimana keragaman gender dalam komite audit memengaruhi kinerja keuangan, dilakukan moderasi oleh ukuran perusahaan, risiko perusahaan, dan kompleksitas perusahaan yang terdata di BEI di sektor kesehatan. Studi ini menemukan bahwa keragaman gender dalam komite audit sangat mempengaruhi kinerja keuangan. Namun, pengujian moderasi ukuran perusahaan dan kompleksitas perusahaan terhadap keterkaitan diantara keragaman gender serta kinerja keuangan menampilkan bahwasanya ukuran perusahaan tidak mempunyai efek yang nyata. Sementara itu, risiko perusahaan sangat mempengaruhi keterkaitan diantara keragaman gender serta kinerja keuangan. Temuan ini memberikan bukti bahwa keragaman perempuan dalam komite audit dapat meningkatkan kinerja keuangan.
Article Details
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Licensed under 
a Creative Commons Attribution-NonCommercial 4.0 International License
References
Aily Suandi, & Ruchjana. (2021). Pengaruh Kinerja Lingkungan Dan Biaya Lingkungan Terhadap Kinerja Keuangan. Jurnal Fairness, 11(3), 65–79. https://doi.org/10.33369/fairness.v11i3.35597
Akono, H. (2020). Audit firm tenure and perceived audit quality: evidence from CEO incentive contracts. Review of Accounting and Finance, 19(3), 313–337. https://doi.org/10.1108/RAF-07-2018-0139
Alkebsee, R. H., Tian, G. L., Usman, M., Siddique, M. A., & Alhebry, A. A. (2021). Gender diversity in audit committees and audit fees: evidence from China. Managerial Auditing Journal, 36(1), 72–104. https://doi.org/10.1108/MAJ-06-2019-2326
Ammer, M. A., & Ahmad-Zaluki, N. A. (2017). The role of the gender diversity of audit committees in modelling the quality of management earnings forecasts of initial public offers in Malaysia. Gender in Management, 32(6), 420–440. https://doi.org/10.1108/GM-09-2016-0157
Ariyanto, T. P. A., & Idawati, W. (2023). Pengaruh Kompleksitas Perusahaan Dan Risiko Perusahaan Terhadap Biaya Audit (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia 2018-2021). Journal of Accounting, Management and Islamic Economics, 1(2), 513–530. https://doi.org/10.35384/jamie.v1i2.468
Ashraf, M. A., Alam, M. M. D., & Alexa, L. (2021). Making decision with an alternative mind-set: Predicting entrepreneurial intention toward f-commerce in a cross-country context. Journal of Retailing and Consumer Services, 60(December 2020), 102475. https://doi.org/10.1016/j.jretconser.2021.102475
Ateş, M. A. (2022). Order from chaos : A meta- analysis of supply chain complexity and firm performance. March 2020, 3–30. https://doi.org/10.1111/jscm.12264
Aurelia, C., & Haq, A. (2024). The Effect of Audit Tenure, Auditor Switching, Company Size, and Accounting Firm Reputation on Audit Quality in Lq45 Companies Listed on The Indonesia Stock Exchange. Journal of Social and Economics Research, 6(1), 1705–1719. https://doi.org/10.59141/jrssem.v3i11.664
Berlinna, C. M., & Supriyono, R. A. (2023). Pengaruh Anggota Komite Audit Perempuan Terhadap Fee Audit: Kompleksitas perusahaan, risiko perusahaan, dan ukuran perusahaan Sebagai Variabel Pemoderasi. ABIS: Accounting and Business Information Systems Journal, 11(2), 148–160. https://doi.org/10.22146/abis.v11i2.84074
Cahyani, C., & Ismail, A. H. (2023). Analisis Manajemen Strategi Dalam Menghadapi Persaingan Bisnis (Studi Kasus UMKM Halal Di Pematang Siantar). Al-Sharf: Jurnal Ekonomi Islam, 4(2), 142–150. https://ejurnalilmiah.com/index.php/Mudharib/article/view/7757%0Ahttps://ejurnalilmiah.com/index.php/Mudharib/article/download/7757/418
Campbell, K & Vera, A. (2010). Gender Diversity in the Boardroom and Firm Financial Performance. Journal of Business Ethics. 83. 435-451. https://doi.org/10.1007/s10551-007-9630-y.
Chotimah, C., & Kartika, A. (2017). Pengaruh Tekanan Ketaatan, Gender, Kompleksitas Tugas, Independensi, Dan Pengalaman Auditor Terhadap Audit Judgment. Dinamika Akuntansi Keuangan Dan Perbankan, 27(1), 61–72. https://doi.org/10.32477/jkb.v27i1.93
Databoks. (2019). Sektor Kesehatan di Indonesia Memiliki Jumlah Direksi Perempuan Terbanyak. Katadata. https://databoks.katadata.co.id/datapublish/2019/02/11/sektor-kesehatan-di-indonesia-memiliki-jumlah-direksi-perempuan-terbanyak
Deswanto, R. B., & Siregar, S. V. (2018). The associations between environmental disclosures with financial performance, environmental performance, and firm value. Social Responsibility Journal, 14(1), 180–193. https://doi.org/10.1108/SRJ-01-2017-0005
Dwi, I., Putri, R., Waharini, F. M., & Purwantini, A. H. (2021). Pengaruh Gender, Usia, dan Kebangsaan Asing terhadap Kinerja Keuangan Perusahaan. 1(1), 17–30.
El-Deeb, M. S., & Allam, M. F. (2024). The moderating effect of dividend policy on the relationship between the corporate risk disclosure and firm value: evidence from Egypt. Future Business Journal, 10(1). https://doi.org/10.1186/s43093-024-00311-x
Ghozali, I. (2008). Structural equation modeling: teori, konsep, dan aplikasi dengan Program Lisrel. Badan Penerbit Universitas Diponegoro.
Gill, S., Kashif Khurshid, M., Mahmood, S., & Ali, A. (2018). Factors Effecting Investment Decision Making Behavior: The Mediating Role of Information Searches. European Online Journal of Natural and Social Sciences, 7(4), 758–767. http://www.european-science.com758
Gunawan, C., Sudarsi, S., & Aini, N. (2022). Pengaruh Likuiditas, Struktur Modal, Ukuran Perusahaan Dan Risiko Operasional Perusahaan Terhadap Kinerja Keuangan Perusahaan Pada Industri Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2018-2020. Dinamika Akuntansi Keuangan Dan Perbankan, 11(1), 31–40. https://doi.org/10.35315/dakp.v11i1.8951
Himawan, F. A., Amelia, A., & Suharwan, A. (2023). Pengaruh leverage, profitabilitas, kompleksitas perusahaan, dan audit delay terhadap fee audit. Prosiding Konferensi Ilmiah Akuntansi, 10(4), 1–28.
Kamil, R., & Appiah, K. O. (2022). Board Gender Diversity and Cost of Debt: Do Firm Size and Industry type matter? Gender in Management, 37(1), 19–38. https://doi.org/10.1108/GM-12-2020-0363
Kwon, H. J., Moon, C., & Kim, J. (2023). The impact of female board directors on effective investment management: evidence from Korean firms. Gender in Management, 38(6), 705–729. https://doi.org/10.1108/GM-04-2022-0131
Li, H., & Chen, P. (2018). Board gender diversity and firm performance: The moderating role of firm size. Business Ethics, 27(4), 294–308. https://doi.org/10.1111/beer.12188
Luh, P. K. (2024). Gender of firm leadership, audit committee gender diversity and audit quality through the lens of audit fee: a Ghanaian insight. Gender in Management, 39(3), 388–408. https://doi.org/10.1108/GM-06-2022-0215
Mirza, N. I., Malik, Q. A., & Mahmood, C. K. (2020). The value of board diversity in the relationship of corporate governance and investment decisions of pakistani firms. Journal of Open Innovation: Technology, Market, and Complexity, 6(4), 1–16. https://doi.org/10.3390/joitmc6040146
Oradi, J., & Izadi, J. (2020). Audit committee gender diversity and financial reporting: evidence from restatements. Managerial Auditing Journal, 35(1), 67–92. https://doi.org/10.1108/MAJ-10-2018-2048
Purwanti, D. (2021). Determinasi Kinerja Keuangan Perusahaan : Analisis Likuiditas, Leverage Dan Ukuran Perusahaan (Literature Review Manajemen Keuangan). Jurnal Ilmu Manajemen Terapan, 2(5), 692–698. https://doi.org/10.31933/jimt.v2i5.593
Rahman, M. J., Zhu, H., Zhang, Y., & Hossain, M. M. (2024). Effect of female representation in audit committees on non-audit fees: evidence from China. In Meditation Accountancy Research (Vol. 32, Issue 4). https://doi.org/10.1108/MEDAR-05-2023-1996
Rahmat, L. S. (2024). the Influence of Gender Diversity on Board and Company Debt Policy on Corporate Performance. Berkala Akuntansi Dan Keuangan Indonesia, 9(1), 134–155. https://doi.org/10.20473/baki.v9i1.53597
Rankin, M., Ferlauto, K., McGowan, S. & Stanton, P. (2018). Contemporary Issue in Accounting. Milton Qld Australia: John Wiley & Sons. 363 p.
Risna, L. G. &, & Putra, R. A. K. (2021). Pengaruh Ukuran Perusahaan dan Leverage Terhadap Kinerja Keuangan Perusahaan Pada Perusahaan Otomotif dan Komponen yang Terdaftar di BEI. Procuratio: Jurnal Ilmiah Manajemen, 9(2), 141–155. http://www.ejournal.pelitaindonesia.ac.id/ojs32/index.php/PROCURATIO/index
Shanti, Y. K. (2020). Pengaruh Komite Audit Terhadap Kinerja Keuangan Perusahaan Dengan Komite audit Sebagai Variabel Intervening. IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita, 9(2), 147–158. https://doi.org/10.46367/iqtishaduna.v9i2.241
Sibuea, A. (2021). Pengaruh Kualitas Audit , Ukuran Perusahaan , Kompleksitas. 10(2), 126–140.
Sugiyono. (2021). Metode Penelitian Kuantitatif, Kualitatif, dan R&D (3rd ed.). Alfabeta.
Suripto, S., & Aini, N. (2024). Pengaruh Keberagaman Gender, Diversifikasi Bisnis, Dan Corporate Social Responsibility Terhadap Kinerja Keuangan Dengan Good Corporate Governance Sebagai Variabel Pemoderasi. Jurnal Revenue: Jurnal Ilmiah Akuntansi, 5(1), 597–617.
Uci Rosalinda, U., Cris Kuntadi, & Rachmat Pramukty. (2022). Literature Review Pengaruh Gcg, Csr Dan Ukuran Perusahaan Terhadap Kinerja Keuangan Perusahaan. Jurnal Ekonomi Manajemen Sistem Informasi, 3(6), 667–673. https://doi.org/10.31933/jemsi.v3i6.1108
Wijaya, C. W., Aryanindita, G. P., Katolik, U., & Atma, I. (2025). Analisis Keragaman Gender Dewan Direksi dan Manajemen Laba pada Kinerja Keuangan. XIX(1).
Yuliana, I., & Kholilah, K. (2019). Diversity of the Executive Board, Investment Decisions, and Firm Value: Is Gender Important in Indonesia? Jurnal Reviu Akuntansi Dan Keuangan, 9(3), 387. https://doi.org/10.22219/jrak.v9i3.10019