Pengaruh Gender Diversity terhadap Financial Distress pada Perusahaan Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022
DOI:
https://doi.org/10.30651/jms.v9i4.23497Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh Gender Diversity (GD) dengan proxy perhitungan GD1 (CEO Perempuan), GD2 (CFO Perempuan), GD3 (Dewan Manajemen Perempuan), GD4 (Persentase Dewan Manajemen Perempuan), dan GD5 (Jumlah Dewan Manajemen Perempuan) sebagai variabel independen terhadap Financial Distress sebagai variabel dependen. Populasi penelitian perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2022. Jumlah sampel pada penelitian ini berjumlah 29 perusahaan dengan pengamatan 5 tahun sehingga terdapat 145 total observasi untuk dianalisis. Penelitian ini menggunakan Operating Capacity, Firm Size, Return on Assets (ROA), Debt to Assets Ratio (DAR), dan Debt to Equity Ratio (DER) sebagai variabel kontrol. Teknik pengambilan sampel menggunakan metode purposive sampling. Data bersumber berdasarkan data sekunder yaitu annual report yang diterbitkan dari masing-masing perusahaan. Metode yang digunakan dalam penelitian ini adalah regresi data panel Generalized Least Square (GLS) dan uji hipotesis yang menggunakan uji-t untuk menguji koefisien regresi dengan tingkat signifikan 5%. Hasil penelitian ini menunjukkan bahwa Gender Diversity (GD) dengan proxy perhitungan GD1 (CEO Perempuan), GD2 (CFO Perempuan), GD3 (Dewan Manajemen Perempuan), GD4 (Persentase Dewan Manajemen Perempuan), dan GD5 (Jumlah Dewan Manajemen Perempuan) tidak berpengaruh terhadap Financial Distress.
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