THE EFFECT OF GENDER DIVERSITY ON THE BOARD OF DIRECTORS, THE BOARD OF COMMISSIONERS AND THE AUDIT COMMITTEE ON THE PERFORMANCE AND RISK TAKING OF BANK IN INDONESIA

Amount: THE EFFECT OF GENDER DIVERSITY ON THE BOARD OF DIRECTORS, THE BOARD OF COMMISSIONERS AND THE AUDIT COMMITTEE ON THE PERFORMANCE AND RISK TAKING OF BANK IN INDONESIA

Author: YUNI HIDAYATI

Item Type: Thesis

Memberships: Master of Management Science Study Program, Faculty of Economics and Business, Airlangga University, Surabaya, Indonesia

Publisher: Airlangga University

Abstract

This study aims to examine the effect of gender diversity on the board of directors, board of commissioners and audit committee on the performance and risk-taking of banks in Indonesia. Gender diversity in this study uses a proxy for the proportion of female members of the board of directors, the proportion of female board members and the proportion of female audit committee members. Another factor that influences performance and risk taking is firm size. Performance in this study uses a return on asset (ROA) proxy and risk-taking using a z-score proxy. The sample selection used in this study used purposive sampling method. The sample in this study were banking companies listed on the Indonesia Stock Exchange in the period 2011-2015. The analysis technique used is multiple linear regression analysis. The results obtained are that gender diversity on the board of directors and audit committee has a significant effect on performance and the one that has a significant effect on risk taking is gender diversity on the audit committee. Gender diversity on the board of commissioners has no effect on performance and risk taking and gender diversity on the board of directors does not affect risk taking.

Keywords : Performance, risk-taking, gender diversity on the board of directors, gender diversity on the board of commissioners, gender diversity on the audit committee and company size.

sources: http://repository.unair.ac.id/70406/