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Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Dengan Gender Diversity Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Sektor Perbankan (Syariah & Konvensional) Yang Terdaftar Di Ojk Tahun 2020 - 2023)

ABSTRACT
This study's issue is related to financial performance, namely an increase in non-performing loans (NPLs). OJK's Indonesian Banking statistics data shows that the banking NPL ratio has been above three percent since May 2020, while the value of bank credit has decreased. This study aims to determine the effect of good corporate governance on financial performance with gender diversity as a moderating variable in Islamic and conventional banking companies listed in the OJK for the period 2020-2023. This study uses quantitative methods with a population in this study of 106 banks and samples selected using purposive sampling method, as for the criteria used, banks listed in the OJK during the period 2020 - 2023, banks publishing annual reports, banks with no annual report name changes and banks with no losses during the period 2020 - 2023, with a total of 58 banks that fulfill the criteria. The data used is secondary data obtained from annual reports and processed using panel data regression. The results of this study indicate that the audit committee has a positive effect on financial performance, internal audit has no effect on financial performance, gender diversity weakens the effect of the audit committee on financial performance and gender diversity is unable to moderate the effect of internal audit on financial performance.
Keywords: Financial Performance, Good Corporate Governance, Gender Diversity

Ketersediaan
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Perpustakaan Universitas Riau 2102125023
2102125023
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
2102125023
Penerbit
Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
2102125023
Tipe Isi
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Tipe Media
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Tipe Pembawa
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Edisi
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Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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