PERAN MODERASI DIVERSITAS GENDER DALAM HUBUNGAN TATA KELOLA DAN KINERJA KEUANGAN BANK DI INDONESIA (2020–2024)
DOI:
https://doi.org/10.35794/jmbi.v13i1.67098Abstrak
ABSTRACT. This study is motivated by the phenomenon of fluctuating profitability within the Indonesian banking sector post-pandemic, where the average Return on Assets (ROA) declined from 1.72% (2020) to 1.26% (2023). This condition triggers the urgency to evaluate the effectiveness of Good Corporate Governance (GCG) mechanisms and to test the strategic role of Gender Diversity (GD) as a moderating variable in the relationship between governance and financial performance. This quantitative research utilizes secondary panel data from 38 commercial banks listed on the Indonesia Stock Exchange (IDX) with an observation period of 2020–2024. Panel data regression analysis using the Random Effect Model (REM) and Moderated Regression Analysis (MRA) were employed to test the hypotheses. The partial test results indicate that the Independent Board of Commissioners and Firm Size have a significant positive influence on ROA, whereas the Board of Directors, Audit Committee, and Institutional Ownership are insignificant.
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