THE INFLUENCE OF GENDER DIVERSITY ON FINANCIAL PERFORMANCE WITH GREEN INNOVATION AND ENVIRONMENTAL PERFORMANCE AS MEDIATION VARIABLES

Title: THE EFFECT OF GENDER DIVERSITY ON FINANCIAL PERFORMANCE WITH GREEN INNOVATION AND ENVIRONMENTAL PERFORMANCE AS MEDIATION 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 research aims to analyze and look for empirical evidence regarding the mediating influence of green innovation and environmental performance on the influence of gender diversity on financial performance. This research uses a sample of manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2015-2017 with 249 observation units selected using 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 of directors, environmental performance is measured using PROPER which is an environmental ranking program from the Ministry of the Environment. The mediation results prove that gender diversity has an indirect influence on environmental performance through green product innovation, so it can be concluded that all hypotheses are rejected because this may be due to too few women in board of directors positions.

Keywords: gender diversity, financial performance, green innovation, environmental performance

Sources: http://repository.unair.ac.id/87365/