DIVERSITY DYNAMICS : THE ROLE OF FEMALE CFO AND BOARD COMPOSITION IN ENHANCING BANKING PERFORMANCE

  • Azifatul Hasanah Nahdlatul Ulama Islamic University Jepara
  • Hadi Ismanto Nahdlatul Ulama Islamic University Jepara

Abstract

Penelitian ini melakukan pemeriksaan komprehensif terhadap faktor-faktor yang memberi pengaruh dalam kinerja perusahaan perbankan yang listing di Bursa Efek Indonesia (BEI) selama periode lima tahun dari 2018 sampai 2023. Secara khusus, studi ini menyelidiki dampak keberagaman dewan, keberadaan Chief Financial Officer (CFO) perempuan, jumlah direksi, dan pertumbuhan pendapatan terhadap metrik kinerja keseluruhan perusahaan-perusahaan ini. Metodologi penelitian kuantitatif digunakan, dengan memanfaatkan data panel dari 43 bank sampel (258 observasi) analisis regresi data, temuan mengungkapkan bahwa jumlah direksi secara signifikan meningkatkan kinerja perusahaan, menekankan pentingnya struktur tata kelola yang efektif. Temuan mengungkapkan bahwa sementara keberagaman dan keberadaan CFO perempuan tidak secara signifikan memengaruhi kinerja perusahaan, jumlah direksi yang lebih banyak berkorelasi positif dengan metrik kinerja yang lebih baik, khususnya Return on Equity (ROE). Pertumbuhan pendapatan menunjukkan dampak signifikan terhadap kinerja, menunjukkan sebagai indikator keberhasilan yang dapat diandalkan di sektor ini. Eksplorasi faktor nonfinansial yang memengaruhi kinerja perbankan, menantang asumsi yang berlaku tentang keberagaman gender dan peran kepemimpinan dalam tata kelola perusahaan. Studi ini memberikan pemahaman lebih dalam tentang bagaimana faktor-faktor nonfinansial, seperti keberagaman dan kepemimpinan dalam memengaruhi kinerja perusahaan, serta memberikan wawasan bagi praktik manajerial dan kebijakan investasi di sektor keuangan.

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Published
2025-05-04
How to Cite
Hasanah, A., & Ismanto, H. (2025). DIVERSITY DYNAMICS : THE ROLE OF FEMALE CFO AND BOARD COMPOSITION IN ENHANCING BANKING PERFORMANCE. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 9(2), 1-19. https://doi.org/10.31955/mea.v9i2.5455
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Articles