PENGARUH DEWAN KOMISARIS PEREMPUAN , DEWAN DIREKSI PEREMPUAN , DAN KOMITE AUDIT PEREMPUAN TERHADAP KINERJA PERUSAHAAN MANUFAKTUR PADA 2016 - 2018

Bobie Valentinus, Hendra Wijaya

Abstract


Penelitian ini bertujuan untuk mengetahui pengaruh dewan komisaris wanita, dewan direksi wanita, dan komite audit wanita terhadap kinerja perusahaan Manufaktur yang terdaftar di BEI pada tahun pengamatan 2016-2018. Data penelitian diperoleh dari laporan keuangan yang dipublikasikan di BEI. Sebanyak 80 data perusahaan manufaktur dengan total 240 tahun pengamatan perusahaan yang diteliti menggunakan metode regresi linier berganda. Dalam penelitian ini digunakan variabel leverage dan size control. Hasil yang diperoleh menunjukkan bahwa tidak terdapat hubungan yang signifikan antara dewan komisaris wanita, dewan direksi wanita, dan komite audit wanita terhadap kinerja perusahaan.

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Keywords


Dewan Komisaris Perempuan; Direksi Perempuan; Komite Audit Perempuan; Kinerja Perusahaan

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DOI: https://doi.org/10.33508/jima.v10i2.3563