Does Board Gender Diversity Affect Accounting Conservatism and Financial Performance?
DOI:
https://doi.org/10.26740/jaj.v14n2.p203-218Keywords:
Gender Diversity, Age Diversity, Accounting Conservatisme, Financial PerformanceAbstract
The objective of this study was to determine the effect of Gender Diversity and Age Diversity on Accounting Conservatism. The control variable in this study is Gender Diversity and Age Diversity. The sampling method used was the purposive sampling technique. The number of companies used as the sample in this study was 13 companies. The data used were secondary data. The data analysis method used in this study was SEM-PLS. The results of this study showed that the Gender Diversity of the Board of Directors had a positive effect on Accounting Conservatism and financial performance. Gender Diversity of the Board of Commissioners had a positive effect on Accounting Conservatism and financial performance. Age Diversity of the Board of Directors had a positive effect on Accounting Conservatism And financial performance. Age Diversity of the Board of Commissioners had a positive effect on Accounting Conservatism And financial performance. Even though researchers have discussed gender stereotype change on its various outcomes or consequences, research is less. Hence, this study provides a synthesis of consequences and addresses the gaps in the area.
References
A Chariri, & Ghozali, I. (2007). Accounting Theory. Diponegoro University Publishing Agency.
Adams, R. B. & Ferreira, D. (2009). Women in the boardroom and their impact on governance and performance. Journal of Financial Economics 94(2):291-309.
Anggraeni, G., Kristanti, Farida Titik, M., & Muslih, M. (2014). The Influence of Intellectual Capital , Gender Diversity , Age Diversity , and Tenure Diversity on the Company's Financial Performance.
Antia, M., Pantzalis, C., & Park, J. C. (2010). Ceo Decision Horizon And Firm Performance: An Empirical Investigation. Journal of Corporate Finance, 16(3), 288-301.
Cadbury. (1992). Report of the Committee on the Financial Aspects of Corporate Governance (Gee, London).
Campbell, K. & Minguez-Vera, A. (2008). Gender diversity in the boardroom and firm financial performance. Journal of Business Ethics 83(3): 435-451.
Darmadi, S. (2011). Board diversity and firm performance: the Indonesian evidence. Corporate Ownership and Control, 9(1), 524-539.
Dewandari, N. W. (2017). The Relationship between CEO Gender and Earnings Management Relationship between CEO Gender and Earnings Management. 134.
Gul, F. A., Srinidhi, B., & Tsui, J. S. L. (2008). Board diversity and the demand for higher audit effort. Working papers. The Hong Kong Polytechnic University.
Hambrick, D. C., & Mason, P. A. (1984). Upper Echelons: The Organization as a Reflection of Its Top Managers. Academy of Management Review, 9(2), 193-206.
Horvath, R., & Spirollari, P. (2012). Do the Board of Directors' Characteristics Influence Firm's Performance? The U.S. Evidence. Prague Economic Papers, 470-486.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the Firm: Managerial Behavior, Agency Cost, and Ownership Structure. Journal of Financial Economics.
Kusumastuti, S., Supatmi, & Perdana. (2007). The Effect of Board Diversity on Firm Value in the Perspective of Corporate Governance. Journal of Accounting and Finance, Vol. 9, No. 2, November 2007: 88-98.
Makhlouf, M. H., Al-Sufy, F. J., & Almubaideen, H. (2018). Board Diversity and Accounting Conservatism: Evidence from Jordan Board Diversity and Accounting Conservatism: Evidence from Jordan. June. https://doi.org/10.5539/ibr.v11n7p130
Nakano, M., & Nguyen, P. (2011). Do Older Boards Affect Firm Performance? An Empirical Analysis Based On Japanese Firms. Paper Presented at The Sixth Annual Conference on Asia-Pacific Financial Markets (CAFM), Seoul, Korea.
Priyashantha, K. G., De Alwis, A. C., & Welmilla, I. (2021). Gender stereotypes change outcomes: a systematic literature review. Journal of Humanities and Applied Social Sciences, ahead-of-print(ahead-of-print). https://doi.org/10.1108/jhass-07-2021-0131
Ramadhani, Z. I., & Adhariani, D. (2015). The Effect of Gender Diversity on Corporate Financial Performance and Investment Efficiency. XVIII National Accounting Symposium.
Scott, J. (2000). Rational Choice Theory. In G. Browning, A. Halcli, & F. Webster (Eds.), Understanding Contemporary Society: Theories of the Present (pp. 126-138). London: Sage Publicationss.
Sirnidhi, B., Gul, F. A., & Tsui, J. (2011). Female directors and earning quality. Contemporary Accounting Research 28(5):1610-1644.
Van Ness, R. K., Miesing, P., & Kang, J. (2010). Board Of Director Composition And Financial Performance In A Sarbanes-Oxley World. Academy of Business and Economics Journal, 10(5), 56-74.
Wang, L. (2015). Board Gender Diversity And Accounting Conservatism: Evidence From Finland. December.
Yang, P., Riepe, J., Moser, K., Pull, K., & Terjesen, S. (2019). Women directors, firm performance, and firm risk: A causal perspective. Leadership Quarterly, 30(5), 101297. https://doi.org/10.1016/j.leaqua.2019.05.004
Yusiana, A. (2019). Accounting Conservatism (Empirical Study on Manufacturing Sector Companies listed on the Indonesia Stock Exchange 2014-2018) ACCOUNTING CONSERVATISM (Empirical Study on Manufacturing Sector Companies listed on the Indonesia Stock Exchange 2014-.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Sarwenda Biduri, Eny Maryanti, Essa Ries Ahmed, Nurasik
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Abstract views: 635
,
PDF Downloads: 799
