THE INFLUENCE OF WOMEN CEOS, WOMEN BOARD OF DIRECTORS AND AUDIT COMMITTEE ON THE PERFORMANCE OF BANKING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE

Riananda Safitri, Arif Pratama Marpaung

Abstract


The purpose of this study was to determine and analyze the influence of female CEOs, female board of directors and audit committees on the performance of banking companies listed on the Indonesia Stock Exchange. This study uses the theory of Financial Management related to female CEOs, female boards of directors, and audit committees. The approach used in this study is to use an associative approach and the type of data used is quantitative. The population in this study were 58 banking companies. The total sample is 45 banking companies listed on the Indonesia Stock Exchange which published financial reports for the 2019-2021 period using a proportional sampling technique. Methods of data analysis using panel data regression. The results of the study show that female CEOs have no effect on company performance, female board of directors have no effect on company performance, and audit committees have no effect on company performance. The results of the research on the control variables company age has no effect on company performance, company size has no effect on company performance, and leverage has no effect on the performance of banking companies listed on the Indonesia Stock Exchange.


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