JAATB
Vol 2 No 2 (2023): Edisi Maret 2023 - September 2023

Dampak Tata Kelola Perusahaan Dan Dewan Direksi Perempuan Terhadap Keberlangsungan Perusahaan: Sebuah Artikel Review

Maria Maranatha Gultom (Lampung University)
Fajar Gustiawaty Dewi (Universitas Lampung)
Fitra Dharma (Universitas Lampung)



Article Info

Publish Date
07 Jan 2024

Abstract

This paper was written in response to an era of gender equality and inclusion, regulators, and society built an environment in which women entered workplaces that were previously considered male-dominated. In this era, the number of female employees at various levels of hierarchical organizations is increasing day by day, but when it comes to top-level managerial positions or participation on company boards, women's involvement is reported to be lacking worldwide. This research was established to determine whether female directors' composition has affected sustainability performance. This research found that according to several studies said that the Board of Directors of Women is more trustworthy than male colleagues in creating corporate sustainability, female directors do not want to be involved in matters of unethical behavior, such as earnings management. As women directors have theorized to be more risk-averse and conservative than their male counterparts, female directors are more concerned with their reputations. Female directors show more active collaboration and power-sharing in board meetings than male directors.

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Journal Info

Abbrev

JAATB

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Akuntansi dan Audit Tri Bhakti merupakan media publikasi hasil penelitian yang mempublikasikan artikel-artikel ilmiah dari disiplin Akuntansi keuangan, Akuntansi manajemen, Akuntansi perpajakan dan Asuransi. Penentuan artikel yang dimuat melalui proses review dengan mempertimbangkan karya ...