Pengaruh Diversitas Gender Dewan terhadap Kinerja Perusahaan (Studi Global pada berbagai Negara di Dunia)
Abstract
In this literature, the author reviews board gender diversity in areas related to corporate governance and corporate finance, namely Company Performance globally in various countries in the world. The research method in this article uses a qualitative research approach with the type of research, namely Systematic Literature Review (SLR), where researchers identify and summarise topics related to the main topic, then 24 research articles are selected that are most suitable and used as research samples, as for the subject of the topic mapped in this literature, namely 12 countries in the world. After analysis, the majority of countries in the world, namely Turkey, Ghana, United Kingdom, Greece, Pakistan, Russia, Brazil, India, Indonesia, and Pakistan, state that Board Gender Diversity (BGD) can improve company performance. While in several other countries such as Malaysia, Nigeria, and Latin America, the existence of BGD can reduce company performance.
References
Adhikari, B.K. (2018), “Female Executives and Corporate Cash Holdings”, Applied Economics Letters, Vol. 25 N
Adnan, M. F., Sabli, N., & Abdullah, A. (2013). Relationship Between Board Gender Diversity And Firm Performance: Evidence From Malaysian Firms. In Gading Business And Management Journal Vol. 17, Issue 2. http://www.Khazanah.com.My/Faq.Htm
Agyemang-Mintah, P., & Schadewitz, H. (2019). Gender Diversity And Firm Value: Evidence From UK Financial Institutions. International Journal Of Accounting And Information Management, 27 (1), 2–26. https://doi.org/10.1108/IJAIM-06-2017-0073
Alamsyah, F., & Madyan, M. (2021). Pengaruh Board Characteristics Proporsi Woman On Board Pada Kinerja Keuangan. Pengaruh Board Characteristics Proporsi Woman On Board Pada Kinerja Keuangan, 8 (2), 319–331.
Appiadjei, E. A., Ampong, G. O., & Nsiah, F. (2017). Licensed Under Creative Common Board, Gender Diversity And Firm Performance. In International Journal Of Economics, Commerce And Management United Kingdom (Vol. 10). http://Ijecm.Co.Uk/
Arvanitis, S. E., Varouchas, E. G., & Agiomirgianakis, G. M. (2022). Does Board Gender Diversity Really Improve Firm Performance? Evidence From Greek Listed Firms. Journal Of Risk And Financial Management, 15 (7). https://doi.org/10.3390/Jrfm15070306
Brahma, S., Nwafor, C., & Boateng, A. (2021). Board Gender Diversity And Firm Performance: The UK Evidence. International Journal Of Finance And Economics, 26 (4), 5704–5719. https://doi.org/10.1002/Ijfe.2089
Cahyono, E. A., Hartono, N., & Hartono, A. (2019). Literatur Review ; Panduan Penulisan Dan Penyusunan. Jurnal Keperawatan, 12 (2).
Darmadi, S. (2013). Do Women In Top Management Affect Firm Performance? Evidence From Indonesia. Corporate Governance (Bingley), 13 (3), 288–304. https://doi.org/10.1108/CG-12-2010-0096
Diepen, N. V. 2015. The Effect Of Gender, Age And Nationality Diversity On Company Performance-Evidence From The Netherlands. Thesis Conference. Management And Social Siences. The Faculty Of Behavioural. University Of Twente.
Diantini, N. N. A. (2022). Peran Ceo Perempuan Dalam Keputusan Struktur Modal Dan Optimasi Nilai Perusahaan. E-Jurnal Manajemen Universitas Udayana, 11 (7), 1357. https://doi.org/10.24843/EJMUNUD.2022.v11.i07.p05
Dwi Rima Putri, I., Mariya Waharini, F., Hakim Purwantini, A., Ekonomi dan Bisnis, F., & Muhammadiyah Magelang, U. (2021). Pengaruh Gender, Usia, dan Kebangsaan Asing terhadap Kinerja Keuangan Perusahaan. In ACE│Accounting Research Journal (Vol. 1, Issue 1). https://journal.feb.unipa.ac.id/index.php/ace
Fernández-Temprano, M. A., & Tejerina Gaite, F. (2020). Types Of Director, Board Diversity And Firm Performance. Corporate Governance (Bingley), 20(2), 324–342. https://doi.org/10.1108/CG-03- 2019-0096
Grant Thorton. (2020). Woman In Business 2020: Putting The Blueprint Into Action.
Hosny, K., & Elgharbawy, A. (2022). Board Diversity And Financial Performance: Empirical Evidence From The United Kingdom. Accounting Research Journal, 35 (4), 561–580. https://doi.org/10.1108/ARJ-02-2020-0037
Khan, I., Khan, I., Khan, I. U., Suleman, S., & Ali, S. (2023). Board Diversity On Firm Performance From Resource-Based View Perspective: New Evidence From Pakistan. International Journal Of Productivity And Performance Management. https://doi.org/10.1108/IJPPM-01-2022-0055
Kılıç, M., & Kuzey, C. (2016). The Effect Of Board Gender Diversity On Firm Performance: Evidence From Turkey. Gender In Management, 31 (7), 434–455. https://doi.org/10.1108/GM-10-2015-0088
Lim, K. P., Lye, C. T., Yuen, Y. Y., & Teoh, W. M. Y. (2019). Women Directors And Performance: Evidence From Malaysia. Equality, Diversity And Inclusion, 38 (8), 841–856. https://doi.org/10.1108/EDI-02-2019-0084
Lückerath-Rovers, M. (2013), “Women On Boards And Firm Performance”, Journal Of Management And Governance, Vol. 17 No. 2, Pp. 491-509.
Maji, S. G., & Saha, R. (2021). Gender Diversity And Financial Performance In An Emerging Economy: Empirical Evidencefrom India. Management Research Review, 44 (12), 1660–1683. https://doi.org/10.1108/MRR-08-2020-0525
Maji, S.G. And Saha, R. (2021), “Gender Diversity And Financial Performance In An Emerging Economy: Empirical Evidence From India”, Management Research Review, Vol. 44 No. 12, Pp. 1660-1683.
Marquez-Cardenas, V., Gonzalez-Ruiz, J. D., & Duque-Grisales, E. (2022). Board Gender Diversity And Firm Performance: Evidence From Latin America. Journal Of Sustainable Finance And Investment, 12 (3), 785–808. https://doi.org/10.1080/20430795.2021.2017256
Mastella, M., Vancin, D., Perlin, M., & Kirch, G. (2021). Board Gender Diversity: Performance And Risk Of Brazilian Firms. Gender In Management, 36 (4), 498–518. https://doi.org/10.1108/GM-06-2019-0088
Okoyeuzu, C., Ujunwa, A., Ujunwa, A. I., & Onah, E. O. (2021). Independent Board, Gender Diversity And Bank Performance In Nigeria: A System-GMM Approach. Gender In Management, 36 (6), 677–696. https://doi.org/10.1108/GM-04-2020-0129
Peni, E. (2014), “CEO and chairperson characteristics and firm performance”, Journal of Management & Governance, Vol. 18 No. 1, pp. 185-205
Reddy, S., & Jadhav, A. M. (2019). Gender Diversity In Boardrooms–A Literature Review. In Cogent Economics And Finance (Vol. 7, Issue 1). Cogent OA. https://doi.org/10.1080/23322039.2019.1644703
Reguera-Alvarado, N., De Fuentes, P. And Laffarga, J. (2015), “Does Board Gender Diversity Influence Financial Performance? Evidence From Spain”, Journal Of Business Ethics. http://Link.Springer.com/Article/10.1007/S10551-015-2735-9
Roika, R., Salim, U., & Sumiati, S. (2019). Pengaruh Board Characteristics Proporsi Woman On Board Pada Kinerja Keuangan. Iqtishoduna, 15 (2).
Saha, R. (2023). The Impact Of Board-Level Female Directors On Firm Performance: Evidence From India. Equality, Diversity And Inclusion. https://doi.org/10.1108/EDI-07-2022-0172
Shafique, Y., Idress, S., & Yousaf, H. (2014). Impact Of Boards Gender Diversity On Firms Profitability: Evidence From Banking Sector Of Pakistan. In European Journal Of Business And Management (Vol. 6, Issue 7). www.Iiste.Org
Sial, M. S., Zheng, C., Cherian, J., Gulzar, M. A., Thu, P. A., Khan, T., & Khuong, N. V. (2018). Does Corporate Social Responsibility Mediate The Relation Between Boardroom Gender Diversity And Firm Performance Of Chinese Listed Companies? Sustainability (Switzerland), 10 (10). https://doi.org/10.3390/Su10103591
Thoomaszen, S. P., & Hidayat, W. (2020). Keberagaman Gender Dewan Komisaris Dan Direksi Terhadap Kinerja Perusahaan. E-Jurnal Akuntansi, 30 (8), 2040. https://doi.org/10.24843/Eja.2020.V30.I08.P11
Thornton, G. (2018). Women In Business: Beyond Policy to Progress. Diakses dari https://www.grantthornton.global/globalassets/1.-member-firms/global/insights/women-in-business/women-in-business-2018-key-global-findings.pdf.
Tleubayev, A., Bobojonov, I., Gagalyuk, T., & Glauben, T. (2020). Board Gender Diversity and Firm Performance: Evidence From The Russian Agri-Food Industry. International Food and Agribusiness Management Review, 23 (1), 35–53. https://doi.org/10.22434/IFAMR2019.0011
Ujunwa, A., & Okoyeuzu, C. R. (2023). Corporate Board Diversity And Firm Performance: Evidence From Nigeria. https://www.Ceeol.Com/Search/Article-Detail?Id=732286
Ullah, I., Fang, H., & Jebran, K. (2019). Do gender diversity and CEO gender enhance firm’s value? Evidence from an emerging economy. Corporate Governance: The International Journal of Business in Society, 20 (1), 44–66. https://doi.org/10.1108/CG-03-2019-0085
Wijaya, H. (2022). Diversitas Gender Pada Dewan Dan Kinerja Perusahan. Jurnal Riset Akuntansi Dan Keuangan, 10 (3), 427–436. https://doi.org/10.17509/Jrak.V10i3.44558
Yogiswari, N. L. P. P., & Badera, I. D. N. (2019). Pengaruh Board Diversity Terhadap Kinerja Perusahaan Dalam Perspektif Corporate Governance Pada Perusaahaan Manufaktur Di BEJ 2005. E-Jurnal Akuntansi, 26, 2070.
Copyright (c) 2023 Lita Natalia, Meta Arief, Aristanti Widyaningsih
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
Jurnal Pendidikan Akuntansi (JPAK) is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Abstract Views: 67
PDF Downloads: 158
