PENGARUH KEBERAGAMAN GENDER CFO TERHADAP KONSERVATISME KEUANGAN DENGAN PROFESSIONAL EXPERIENCE DAN GOOD CORPORATE GOVERNANCE SEBAGAI MODERASI
DOI:
https://doi.org/10.37385/ceej.v7i4.12067Keywords:
Keberagaman Gender CFO, Konservatisme Keuangan, Professional Experience, Perusahaan Manufaktur, Good Corporate GovernanceAbstract
Penelitian ini bertujuan untuk menguji pengaruh keberagaman gender Chief Financial Officer (CFO) terhadap konservatisme keuangan, serta menguji peran moderasi professional experience dan good corporate governance dalam hubungan tersebut. Penelitian ini menggunakan pendekatan kuantitatif dengan analisis regresi data panel bermoderasi (Moderated Regression Analysis/MRA) yang diolah menggunakan EViews 12. Sampel penelitian terdiri dari 49 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2022–2025, yang dipilih melalui purposive sampling dengan total 196 firm-year observations. Data diperoleh dari laporan keuangan auditan dan laporan tahunan perusahaan sampel yang diakses melalui situs resmi BEI. Konservatisme keuangan diukur menggunakan Market-to-Book Ratio, keberagaman gender CFO diukur menggunakan variabel dummy, professional experience diukur menggunakan indeks komposit dari tenure, pengalaman fungsional, dan pengalaman lintas industri, sedangkan good corporate governance diproksikan dengan proporsi komisaris independen. Hasil penelitian menunjukkan bahwa keberagaman gender CFO berpengaruh positif dan signifikan terhadap konservatisme keuangan. Good corporate governance terbukti memperkuat pengaruh tersebut secara signifikan, sedangkan professional experience tidak terbukti memoderasi hubungan tersebut secara signifikan. Penelitian ini berkontribusi terhadap pengembangan upper echelons theory dan gender socialization theory dalam konteks akuntansi keuangan di Indonesia.
References
Adinda, T., Widiatmoko, J., & Indarti, M. G. K. (2024). Pengaruh Mekanisme Corporate Governance Dan Gender Diversity Terhadap Konservatisme Akuntansi. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 15(02), 434–448.
Anggraini, F., & Yanto, F. (2024). Peranan Konservatisme Akuntansi Terhadap Gender Diversity Dan Kinerja Keuangan. Jurnal Kajian Akuntansi Dan Auditing, 20(1), 62–74.
Bedeir, R. E. (2024). The governing role of board gender diversity on conditional accounting conservatism and executive remuneration. Future Business Journal, 10(1), 1–17.
Biduri, S., Maryanti, E., Ahmed, E. R., & Nurasik. (2023). Does Board Gender Diversity Affect Accounting Conservatism and Financial Performance? AKRUAL: Jurnal Akuntansi, 14(2), 203–218.
Davis, J. G., & Garcia-Cestona, M. (2023). Financial reporting quality and the effects of CFO gender and board gender diversity. Journal of Financial Reporting and Accounting, 21(2), 384–400.
Din, N. U., Cheng, X., Ahmad, B., Sheikh, M. F., Adedigba, O. G., Zhao, Y., & Nazneen, S. (2021). Gender diversity in the audit committee and the efficiency of internal control and financial reporting quality. Economic Research-Ekonomska Istraživanja, 34(1), 1170–1189.
Dong, L., Wu, B., & Wang, P. (2020). Study on the Relation between Gender Characteristics of CFO and Earnings Management. IOP Conference Series: Materials Science and Engineering, 768(7), 1–10.
Ermawati, N., & Soewarno, N. (2024). The effect of the sex diversity of the board of commissioners on firm performance and the role of the ethnic background of president commissioners. Cogent Business & Management, 11(1), 2319115.
Francis, B., Hasan, I., Park, J. C., & Wu, Q. (2015). Gender Differences in Financial Reporting Decision Making: Evidence from Accounting Conservatism. Contemporary Accounting Research, 32(3), 1285–1318.
Ganesha, U. P. (2021). Board of Director Characteristics, Institutional Ownership, and Accounting Conservatism. International Journal of Applied Accounting Research, 24(2), 289–320.
Gupta, V. K., Mortal, S., Chakrabarty, B., Guo, X., & Turban, D. B. (2020). CFO Gender and Financial Statement Irregularities. Academy of Management Journal, 63(3), 802–831.
Hambrick, D. C., & Mason, P. A. (1984). Upper Echelons: The Organization as a Reflection of Its Top Managers. Academy of Management Review, 9(2), 193–206.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360.
Kabir, A., Ikra, S. S., Saona, P., & Azad, M. A. K. (2023). Board gender diversity and firm performance: new evidence from cultural diversity in the boardroom. LBS Journal of Management & Research, 21(1), 1–12.
Muhammad, H., Paolone, F., & Migliori, S. (2025). Board gender diversity and accounting conservatism: the role of corporate social responsibility. Sustainability Accounting, Management and Policy Journal, 16(1), 107–136.
Muttakin, M. B., Khan, A., & Tanewski, G. (2019). CFO tenure, CFO board membership and accounting conservatism. Journal of Contemporary Accounting and Economics, 15(3), 100165.
Natalis, C., & Auli, F. (2024). Pengaruh Keberagaman Gender terhadap Kualitas Akrual pada Laporan Keuangan (Studi Empiris Perusahaan Manufaktur di BEI). Jurnal Akuntansi, 6(1), 19–27.
Ozili, P. K. (2023). The Acceptable R-Square in Empirical Modelling for Social Science Research. In Advances in Knowledge Acquisition, Transfer, and Management (pp. 134–143). IGI Global.
Schopohl, L., Urquhart, A., & Zhang, H. (2021). Female CFOs, leverage and the moderating role of board diversity and CEO power. Journal of Corporate Finance, 71, 101858.
Schumann, F., Thun, T. W., Dauth, T., & Zülch, H. (2024). Does top management team diversity affect accounting quality? Empirical evidence from Germany. Journal of Management and Governance, 28(1).
Suprapto, Y., & Ng, I. (2023). Does Board Gender Diversity Affect Financial Distress. Matrik: Jurnal Manajemen, Strategi Bisnis Dan Kewirausahaan, 14(2), 109.
Triyani, A., Retnoningsih, S., Setyahuni, S. W., Khoiruddin, M. F., Whini, S., & Fajar, M. (2023). What Factors Affect Conservatism? The Role of Board Gender, CEO Retirement and Financial Distress. Jurnal Ilmiah Akuntansi, 8(2), 399–417.
W. Eagly, A. H., & Wood, W. (1999). The Origins of Sex Differences in Human Behavior: Evolved Dispositions Versus Social Roles. American Psychologist, 54(6), 408–423.
Wang, B., Wang, Z., Wen, J., & Zhang, X. T. (2021). Executive gender and firm environmental management: Evidence from CFO transitions. Sustainability (Switzerland), 13(7), 1–14.
Wijaya, K., Kesaulya, A., & Wijaya, K. (n.d.). Pengaruh Financial Distress dan CEO Gender terhadap Konservatisme Akuntansi pada Perusahaan Sektor Transportasi yang Terdaftar di Bursa Efek Indonesia. Jurnal Akuntansi, 62–76.
Yu, M. (2021). Study on the Influence of CFO Characteristics on Accounting Conservatism of Listed Companies. E3S Web of Conferences, 275.
Zhang, C., & Zhao, Y. (2024). CFO age and R&D investment of gem-listed companies: The moderating role of female executives. International Journal of Business and Management Science, 8(4), 70–95.
Template
