The Influence of Woman on Board of Commissioner and Woman on Board of Director on Company Financial Performance
1Damianus John Seso1,2 Dian Anita Nuswantara
1,2Department of Accounting, Faculty of Economics-Universitas Negeri Surabaya, Indonesia
https://doi.org/10.47191/jefms/v4-i4-02ABSTRACT:
This study aims to examine the effect of woman on board of commissioner and woman on board of director on company financial performance. This study uses secondary data accessed through IDX.co.id and idnfinancials.com. The population in this study are companies in the manufacturing sector with a span of years 2017-2019. Determination of the sample using purposive sampling method with certain criteria. The final number of samples is 393 data. The analysis technique used in this study is multiple linear regression with the SPSS 25 version. There are two hypothesizes, namely, woman on board of commissioner and woman on board of director have a positive influence on the company's financial performance. The t-test show that both, woman on board of commissioner and woman on board of director did not have positive influence on the company's financial performance. it means that gender doesn’t matter.
KEYWORDS:
Woman on board of commissioner, Woman on board of director, Firm Financial Performance, Gender Diversity
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