Title: THE EFFECT OF GENDER DIVERSITY ON FINANCIAL PERFORMANCE WITH GREEN INNOVATION AND ENVIRONMENTAL PERFORMANCE AS MEDIATING VARIABLES
Author: ISABELITA LOURDES DE SALES
Affiliations: Masters Program in Accounting, Faculty of Economics and Business, Universitas Airlangga , Surabaya, Indonesia
Publisher: Universitas Airlangga
Abstract
This study aims to analyze and seek empirical evidence regarding the mediating effect of green innovation and environmental performance on the influence of gender diversity on financial performance. This study uses a sample of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017 with 249 observation units selected by secondary methods. The analysis technique used is path analysis with the WarpPLS 6.0 program. Green innovation is measured using Content analysis, gender diversity is measured using the proportion of female board directors, environmental performance is measured using PROPER which is an environmental rating program from the Ministry of Environment. The mediation results prove that gender diversity has an indirect effect on environmental performance through green product innovation, so it can be concluded that all hypotheses are rejected because this may be due to the too few number of women in board director positions.
Keywords: gender diversity, financial performance, green innovation, environmental performance
Sources: http://repository.unair.ac.id/87365/