| Issue |
SHS Web Conf.
Volume 212, 2025
1st International Conference on Advanced Research in Sustainable Economic and Social Science (ICARSESS-24)
|
|
|---|---|---|
| Article Number | 01010 | |
| Number of page(s) | 18 | |
| Section | Business and Management for Sustainability | |
| DOI | https://doi.org/10.1051/shsconf/202521201010 | |
| Published online | 05 March 2025 | |
Gender Diversity, Audit Committee, Ownership Structure on Financial Performance and Firm Value
Universitas Muhammadiyah Sidoarjo, Sidoarjo, Indonesia
* Corresponding author: enymaryanti@umsida.ac.id
This study examines the effect of Gender Diversity (GD), Audit Committee (KA), and Institutional Ownership Structure (OS) on Firm Value in Indonesia. The purpose of this study is to determine whether these variables affect the performance and value of the company. This study uses quantitative methods with secondary data in the form of annual reports of companies listed on the Indonesia Stock Exchange (IDX) and analysed using SPSS. The results showed that GD has a positive and significant influence on Firm Value (coefficient 8.319; t-statistic 2.179; significance 0.032). In contrast, KA (coefficient -5.917; t-statistic -0.513; significance 0.610) and OS (coefficient -1.760; t-statistic -0.285; significance 0.776) did not show a significant influence. These findings highlight the importance of gender diversity in enhancing firm value, while audit committee size and institutional ownership structure have no meaningful impact. This study contributes to the literature by filling the gap regarding the effectiveness of corporate governance mechanisms in increasing firm value in Indonesia. The practical implications of this study suggest that companies and stakeholders need to further encourage gender diversity policies to increase firm value.
Key words: Gender Diversity / Commite Audit / Ownership Structure / Finacial Performance / And Firm Value
© The Authors, published by EDP Sciences, 2025
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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