MEDIASI BOARD’S GENDER DIVERSITY PADA PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP PROFITABILITAS PERUSAHAAN

(Studi pada Perusahaan Sektor Keuangan yang terdaftar di BEI 2019-2023)

Authors

  • Ony Restina Utami Universitas Pekalongan
  • Muhammad Maulidin Fachrur Universitas Pekalongan
  • Mohammad Sigit Taruna Universitas Pekalongan

Keywords:

Board of Commissioners, Board of Directors, Gender Diversity, Good Corporate Governance (GCG), Profitability

Abstract

This study aims to examine the effect of good corporate governance (GCG) on company profitability with gender diversity as a mediating variable in financial sector companies on the main board in 2019-2023. The population of this study is financial sector companies on the main board listed on the IDX in 2019-2023. Sampling using the purposive sampling method by obtaining sample data of 37 companies that meet the predetermined criteria. From this sample, 185 data were obtained over 5 years. The data analysis method used is path analysis with previous classical assumption testing. The analysis tool used is SPSS 20.

The results of the study show that good corporate governance has a significant positive effect on company profitability. This indicates that the better the corporate governance, the better the company’s profitability. Furthermore, gender diversity has a significant positive effect on company profitability, indicating that the higher the role of women in a company, the better the company's profitability. Then, good corporate governance has a significant negative effect on company profitability mediated by gender diversity. This shows that there is no mediation effect between the independent variables on the dependent variable, which means that the low role of women on the board of directors, board of commissioners, and audit committee, the lower the quality of corporate governance, so that it will affect the decline in company profitability produced by the company.

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Published

2026-01-31

How to Cite

Utami, O. R., Fachrur, M. M., & Taruna, M. S. (2026). MEDIASI BOARD’S GENDER DIVERSITY PADA PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP PROFITABILITAS PERUSAHAAN: (Studi pada Perusahaan Sektor Keuangan yang terdaftar di BEI 2019-2023). Journal of Accounting and Management’s Student, 3(1). Retrieved from https://journals.unikal.ac.id/index.php/jams/article/view/887

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Vol. 3 No. 1 (2026): JOURNAL OF ACCOUNTING AND MANAGEMENTS STUDENT

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Article

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Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.