Pengaruh tingkat pendidikan, usia, jumlah anggota, dan gender wanita dalam board of director terhadap kinerja keuangan perbankan di saat pandemi Covid-19
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Abstract
A company’s financial performance can reflect the condition of the company, which will have impacts on many things, one of which is a consideration for investors when making investments. Companies need to ensure that their conditions remain good and they survive various situations for the sake of the continuity of the company’s operations. This cannot be separated from the role of the existing board of director. The decisions taken by the board of director will certainly determine the direction in which the company will go. Therefore, the aim of this research is to analyze the influence of education level, age, number of members, and gender of women on the board of director on the company’s financial performance. The subjects used in this research are by the criteria determined by banking companies listed on the Indonesian Stock Exchange 2016-2022. The results of research using multiple regression analysis before Covid-19 showed that the number of members, age, and gender of women did not influence while the level of education had an influence and during Covid-19 the number of members and age had an influence on the level of education while the gender of women had no influence.
Kinerja keuangan suatu perusahaan dapat mencerminkan kondisi perusahaan tersebut, yang akan berdampak pada banyak hal, salah satunya adalah pertimbangan investor dalam melakukan investasi. Perusahaan perlu memastikan kondisinya tetap baik dan bertahan dalam berbagai situasi demi kelangsungan operasional perusahaan. Hal ini tidak lepas dari peran direksi yang ada. Keputusan yang diambil oleh direksi tentunya akan menentukan arah ke mana perusahaan akan melangkah. Oleh karena itu, tujuan penelitian ini adalah untuk menganalisis pengaruh tingkat pendidikan, usia, jumlah anggota, dan jenis kelamin perempuan pada dewan direksi terhadap kinerja keuangan perusahaan. Subyek yang digunakan dalam penelitian ini sesuai dengan kriteria yang ditentukan oleh perusahaan perbankan yang terdaftar di Bursa Efek Indonesia tahun 2016-2022. Hasil penelitian dengan menggunakan analisis regresi berganda sebelum Covid-19 menunjukkan jumlah anggota, umur, dan gender wanita tidak memiliki pengaruh, tingkat pendidikan memiliki pengaruh serta saat Covid-19 jumlah anggota dan umur memiliki pengaruh tingkat pendidikan, dan gender wanita tidak memiliki pengaruh.
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