Path: Top Journal Jurnal_Keuangan_dan_Perbankan 2017

APAKAH DIVERSITAS GENDER MEMENGARUHI STRUKTUR MODAL? BUKTI EMPIRIS DI INDONESIA

Jurnal Keuangan dan Perbankan: Volume 21, Nomor 2, April 2017
Journal from JIPTUNMERPP / 2017-10-04 10:48:39
Oleh : Suherman, Diploma 3 of Banking and Finance Merdeka University Malang
Dibuat : 2017-04-01, dengan 0 file

Keyword : Struktur modal, diversitas gender, direktur wanita, capital structure, gender diversity, female directors
Url : http://drive.google.com/file/d/0B0uNqoBLtJGvZE1yMk1CVDByTEE/view?usp=sharing

Tujuan penelitian ini adalah mengetahui pengaruh diversitas gender terhadap struktur modal. Diversitas gender diukur dengan keberadaan dan proporsi direktur wanita. Struktur modal diukur dengan debt to asset ratio (DAR) dan debt to equity ratio (DER). Sampel penelitian ini terdiri dari 78 perusahaan (384 observasi) yang berada di Indeks Kompas 100 antara tahun 2011 dan 2015. Dikontrol oleh ukuran perusahaan, profitabilitas dan pertumbuhan perusahaan, hasil penelitian mengungkapkan bahwa keberadaan wanita di dewan direktur berpengaruh positif dan signifikan terhadap debt to asset ratio, proporsi wanita di dewan direktur tidak berpengaruh terhadap debt to asset ratio, keberadaan wanita di dewan direktur tidak berpengaruh terhadap debt to equity ratio, dan proporsi wanita di dewan direktur tidak berpengaruh terhadap debt to equity ratio. Ini berarti umumnya diversitas gender tidak memiliki pengaruh terhadap keputusan pendanaan. Ini mungkin wanita diangkat menjadi direktur dikarenakan hubungan kekeluargaan atau hanya merupakan kebijakan perusahaan saja.

Deskripsi Alternatif :

The purpose of this study was to know the effect of gender diversity on capital structure. Gender diversity was measured with the existence and proportion of female directors in a firm. The capital structure was measured with debt to asset ratio (DAR) and debt to equity ratio (DER). The samples of this study were 78 firms (384 observations) listed in Index Kompas100 between 2011 and 2015. Controlling for firm size, profitability and firm growth, the results showed that the existence of female on board of directors had positive and significant effect on debt to asset ratio, female proportion on board of directors had no significant effect on debt to asset ratio, the existence of female on board of directors had no significant effect on debt to equity ratio, and female proportion on board of directors had no significant effect on debt to equity ratio. This implied that in general gender diversity did not have an impact on financing decision. It could be that females were appointed as directors because of family relationship or just a policy made by the firm.

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PropertiNilai Properti
ID PublisherJIPTUNMERPP
OrganisasiDiploma 3 of Banking and Finance Merdeka University Malang
Nama KontakDra. Wiwik Supriyanti, SS
AlamatJl. Terusan Halimun 11 B
KotaMalang
DaerahJawa Timur
NegaraIndonesia
Telepon0341-563504
Fax0341-563504
E-mail Administratorperpus@unmer.ac.id
E-mail CKOwsupriyanti@yahoo.com

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  • Editor: Wiwik Supriyanti, Dra. SS.