Keberagaman Dewan Direksi dan Kinerja Keuangan: Bukti dari Sektor Manufaktur Indonesia
DOI:
https://doi.org/10.33603/jka.v10i1.10834Kata Kunci:
Financial performance, Gender diversity, Age diversity, Nationality diversity, Educational diversityAbstrak
Kinerja keuangan perusahaan merupakan salah satu topik yang menarik dan relevan untuk diteliti karena menjadi indikator penting bagi investor, kreditor, dan pihak internal perusahaan. Dengan menilai kinerja keuangan perusahaan, investor dan kreditor dapat mengukur risiko, dan bagi manajemen dapat digunakan untuk memperbaiki strategi dan kebijakan bagi perusahaan. Penelitian ini bertujuan untuk menganalisis pengaruh keragaman dewan direksi terhadap kinerja keuangan perusahaan pada sektor manufaktur yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan pendekatan kuantitatif dengan memanfaatkan data sekunder. Data yang digunakan diperoleh dari laporan keuangan perusahaan yang berupa annual report dari perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2020-2023. Jumlah sampel dalam penelitian ini. sebanyak 116 perusahaan, yang diperoleh melalui metode purposive sampling. Penelitian ini menggunakan data panel yang diolah menggunakan software Eviews 12, serta menggunakan analisis regresi berganda yang dilengkapi dengan test spesifikasi Chow dan Hausman Hasil penelitian ini menunjukkan bahwa kebergaman gender berpengaruh signifikan terhadap kinerja keuangan, sedangkan keberagaman usia, keberagaman kebangsaan, dan keberagaman pendidikan tidak berpengaruh signifikan terhadap kinerja keuangan. Penelitian ini memberikan rekomendasi kepada pihak manajemen perusahaan agar lebih memperhatikan keberagaman dalam susunan dewan direksi, terutama dalam aspek gender, mengingat temuan bahwa keberagaman gender berpengaruh positif dan signifikan terhadap kinerja keuangan. Manajemen diharapkan dapat menciptakan lingkungan kerja yang inklusif dan memberikan kesempatan yang setara bagi seluruh anggota dewan untuk berkontribusi dalam pengambilan keputusan strategis. Selain itu, perusahaan juga disarankan untuk meningkatkan transparansi dalam pelaporan kinerja keuangan guna membangun kepercayaan investor dan pemangku kepentingan lainnya. Dengan menerapkan kebijakan tata kelola perusahaan yang baik dan mengoptimalkan potensi keberagaman dalam dewan direksi, perusahaan dapat meningkatkan daya saing dan keberlanjutan bisnisnya dalam jangka panjang.
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