JURNAL MUTIARA AKUNTANSI
Vol. 7 No. 2 (2022): Jurnal Mutiara Akuntansi

Pengaruh Woman On Board Room Terhadap Kinerja Perusahaan

Sri Mahyuni (Politeknik Negeri Medan)
Wulan Rahmawati (Politeknik Negeri Medan)



Article Info

Publish Date
19 Dec 2022

Abstract

This paper examines the relationship between woman in board and company performance.  Measurements of dependent and independent variables in this study, for company performance used ROA and ROE and for firm value by TobinsQ. Measurement of Women on Board (WOB) is measured based on the sum of the number of woman on the board of commissioners and board of directors divideb by the total number of boards. Measurement of WOB considered that Indonesia adheres to a Double tier system. In this study, differences in the composition of the number of women in the structure of the board of commissioners and the board of directors were carried out. This research is an association study that is tested by OLS regression by STATA Software. Using 3 listed company sectors on the IDX based on the Report In 2018, this study found that there was a significant negative effect on the relationship between the number of women in the board of commissioners and board of director’s structure on company performance.

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Journal Info

Abbrev

JMA

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmu Akuntansi Universitas Sari Mutiara Indonesia berupaya untuk memaparkan pemikiran kritis maupun hasil penelitian yang berpijak kepada eksistensi Ilmu Akuntansi menghadapi dinamika ekonomi, keuangan dan bisnis. Jurnal Ilmu Akuntansi Universitas Sari Mutiara Indonesia terbit 1 edisi selama ...