Pengaruh Persentase dan Keberadaan Perempuan Hindu dalam Jajaran Pengurus pada Kinerja Bank Perkreditan Rakyat di Bali
Abstract
Research on the influence of women on company performance has shown inconsistent results. This study wanted to determine the effect of the percentage and presence of Hindu women in the board of directors on the performance of BPRs in Bali. Gender in this study is seen from two aspects, namely the percentage and the presence of female board members. The population in this study was all rural banks in Bali. The sample was determined by using purposive sampling technique and obtained 110 companies that met the criteria. Hypothesis testing is done using multiple regression analysis. The results showed that the percentage of Hindu female board members had no effect on company performance, while the presence of Hindu female board members had a positive effect on company performance.
Keywords: Gender Diversity; Hindu Women; Firm Performance.
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References
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Yasser, Q. R., Mamun, A. Al, & Rodrigs, M. (2017). Impact of board structure on firm performance: evidence from an emerging economy. Journal of Asia Business Studies. https://doi.org/10.1108/JABS-06-2015-0067
Allard, I. N. (2010). Examining the relationship between organizational culture and performance: moderators of culture gap. In ProQuest Dissertations and Theses.
Amin, N. N., & Sunarjanto. (2016). Pengaruh Diversitas Dewan Komisaris dan Dewan Direksi Terhadap Kinerja Perusahaan. Jurnal Manajemen Dan Kewirausahaan, 11(3), 51–66.
Ararat, M., Aksu, M., & Tansel Cetin, A. (2015). How board diversity affects firm performance in emerging markets: Evidence on channels in controlled firms. Corporate Governance: An International Review. https://doi.org/10.1111/corg.12103
Arnaboldi, F., Casu, B., Gallo, A., Kalotychou, E., & Sarkisyan, A. (2021). Gender diversity and bank misconduct. Journal of Corporate Finance. https://doi.org/10.1016/j.jcorpfin.2020.101834
Asri, M., & Triana. (2017). The Impact Of Female Directors On Firm Performance: Evidence From Indonesia. Journal of Indonesian Economy and Business.
Cardillo, G., Onali, E., & Torluccio, G. (2020). Does gender diversity on banks’ boards matter? Evidence from public bailouts. Journal of Corporate Finance. https://doi.org/10.1016/j.jcorpfin.2020.101560
Carter, D. A., Souza, F. D., Simkins, B. J., & Simpson, W. G. (2008). The Diversity Of Corporate Board Committees And Financial Performance The Diversity Of Corporate Board Committees. Wall Street Journal, 1–41. https://doi.org/10.2139/ssrn.1106698
Darmadi, S. (2014). Corporate Governance: The international journal of business in society Do women in top management affect firm performance? Evidence from Indonesia. International Journal of Productivity and Performance Management Managerial Finance, 13(18), 288–304.
Dewi, G., & Dewi, A. (2016). Pengaruh Diversitas Dewan Komisaris dan Direksi pada Nilai Perusahaan pada Perusahaan Sektor Keuangan yang Terdaftar Di Bursa Efek Indonesia Tahun 2009-2013. E-Jurnal Akuntansi, 16(1), 812–836.
Fahmi, I. (2014). Manajemen Keuangan Perusahaan dan Pasar Modal. In Manajemen Keuangan Perusahaan dan Pasar Modal.
Ferreira, D., & Kirchmaier, T. (2012). Corporate boards in Europe: Size, independence and gender diversity. In Boards and Shareholders in European Listed Companies: Facts, Context and Post-Crisis Reforms. https://doi.org/10.1017/CBO9781139629126.004
García-Meca, E., García-Sánchez, I. M., & Martínez-Ferrero, J. (2015). Board diversity and its effects on bank performance: An international analysis. Journal of Banking and Finance. https://doi.org/10.1016/j.jbankfin.2014.12.002
Ghozali, I. (2016). Aplikasi Analisis Multivariate dengan Program IBM SPSS 23. (Edisi 8). Semarang: Badan Penerbit Universitas Diponegoro.
Khamis, R., Barone, E., Sarea, A., & Hamdan, A. M. (2019). Board Gender Diversity and Firm Performance (pp. 302–311). https://doi.org/10.4018/978-1-5225-9171-9.ch015
Liu, Y., Wei, Z., & Xie, F. (2014). Do women directors improve firm performance in China? Journal of Corporate Finance. https://doi.org/10.1016/j.jcorpfin.2013.11.016
Marhaeni. (2008). Perkembangan Studi Perempuan, Kritik, dan Gagasan Sebuah Perspektif Untuk Studi Gender Ke Depan. Jurnal Piramida, vol.4(no.2).
McKinsey & Company. (2010). Women at the top of corporations: Making it happen. McKinsey & Company.
Milliken, F. J., & Martins, L. L. (1996). Searching for Common Threads: Understanding the Multiple Effects of
Diversity in Organizational Groups. The Academy of Management Review. https://doi.org/10.2307/258667
Ni Nyoman Rahmawati. (2016). Perempuan Bali dalam Pergulatan Gender (Kajian Budaya, Tradisi, dan Agama Hindu). Jurnal Studi Kultural, 1(1), 58–64.
Owen, A. L., & Temesvary, J. (2018). The performance effects of gender diversity on bank boards. Journal of Banking and Finance. https://doi.org/10.1016/j.jbankfin.2018.02.015
Peni, E. (2014). CEO and Chairperson characteristics and firm performance. Journal of Management and Governance. https://doi.org/10.1007/s10997-012-9224-7
Pfeffer, J; Salancik, G. (1978). Chapter 1- An external perspective on organizations. The External Control of Organizations a Resource Dependence Perspective, 1–22. https://doi.org/10.2307/2392573
Pramitasari, N. (2017). Eksistensi Wanita Dalam Manawa Dharmasastra (Perspektif Teologi Gender). Jurnal Penelitian Agama Hindu.
Rafinda, A., Rafinda, A., Witiastuti, R. S., Suroso, A., & Trinugroho, I. (2018). Board diversity, risk and sustainability of Bank Performance: Evidence from India. Journal of Security and Sustainability Issues. https://doi.org/10.9770/jssi.2018.7.4(15)
Setyawati, N. K. (2017). Kedudukan Perempuan Hindu Menurut Hukum Waris Adat Bali Dalam Perspektif Kesetaraan Gender. Jurnal Penelitian Agama Hindu. https://doi.org/10.25078/jpah.v1i2.310
Siciliano, J. I. (1996). The relationship of board member diversity to organizational performance. Journal of Business Ethics, 15(12), 1313–1320. https://doi.org/10.1007/BF00411816
Sugiyono. (2017). Metode Penelitian Bisnis (Pendekatan Kuantitatif, Kualitatif, Kombinasi dan R&D). In Metodelogi Penelitian (p. 80).
Tarigan, J., Hervindra, C., & Hatane, S. E. (2018). Does Board Diversity Influence Financial Performance? International Research Journal of Business Studies, 11(3), 195–215. https://doi.org/10.21632/irjbs.11.3.195-215
Williams, K. Y., & O’Reilly III, C. a. (1998). Demography and Diversity in Organizations: A Review of 40 Years of Research. In Research in organizational behavior (Vol. 20, p. 77). https://doi.org/10.1177/104649640003100505
Yasser, Q. R., Mamun, A. Al, & Rodrigs, M. (2017). Impact of board structure on firm performance: evidence from an emerging economy. Journal of Asia Business Studies. https://doi.org/10.1108/JABS-06-2015-0067
Published
2021-04-25
How to Cite
SUDIANA, I Wayan et al.
Pengaruh Persentase dan Keberadaan Perempuan Hindu dalam Jajaran Pengurus pada Kinerja Bank Perkreditan Rakyat di Bali.
E-Jurnal Akuntansi, [S.l.], v. 31, n. 4, p. 955-965, apr. 2021.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/67014>. Date accessed: 23 nov. 2024.
doi: https://doi.org/10.24843/EJA.2021.v31.i04.p12.
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