A SYSTEMATIC REVIEW OF THE BOARD GENDER DIVERSITY IN INDONESIA
DOI:
https://doi.org/10.21512/jafa.v13i1.13966Keywords:
Diversity, Gender, Director, Systematic Literature ReviewAbstract
The lack of women in leadership roles contradicts the gender equality point of the SDGs. The issue of gender inequality is fueling an increasing global trend and discussion about women's representation in companies. This study used the systematic literature review (SLR) method to deliveran analysis of previous research to provide guidelines for future research on gender diversity in boards of directors. The research was conducted on 206 articles that met the criteria. The results showed an increase in the trend of article publication. However, the level of research collaboration remains low, as most articles are only written by two researchers from the same institution. The majority of articles utilize agency theory, while some utilize diversity theory, which requires further investigation due to the absence of supporting references. The most frequently used data analysis technique is regression, and the majority of articles measure diversity with the ratio of the proportion of female board directors. The most frequent focus of discussion in articles about gender diversity on boards includes company performance, governance, taxation, and CSR. The above findings indicate that future research can develop and explore less researched discussions to expand knowledge about gender diversity.
References
Adhikari, B. K., Agrawal, A., & Malm, J. (2019). Do Women Managers Keep Firms Out of Trouble? Evidence from Corporate Litigation and Policies. Journal of Accounting and Economics, 67(1), 202–225. https://doi.org/10.1016/j.jacceco.2018.09.004
Agustina, L., & Suryani, A. W. (2022). Rentang Kisah Literatur Tata Kelola Perusahaan Indonesia. Jurnal Akuntansi Aktual, 9(1), 25–42. https://doi.org/10.17977/um004v9i12022p025
Anggelina, B., Trisnawati, E., & Firmansyah, A. (2022). Faktor yang Mempengaruhi Tax Aggressiveness: Bagaimana Pengaruh Board Gender Diversity? E-Jurnal Akuntansi, 32(4), 912–927. https://doi.org/10.24843/eja.2022.v32.i04.p07
Anggraeni, D. Y., & Djakman, C. D. (2017). Slack Resources, Feminisme Dewan, dan Kualitas Pengungkapan Tanggung Jawab Sosial Perusahaan. Jurnal Akuntansi Dan Keuangan Indonesia, 14(1), 94–118. https://doi.org/10.21002/jaki.2017.06
Anggraini, A. K., & Lestari, T. U. (2024). Does Cash Holding, Intellectual Capital, Gender Diversity of the Board of Directors Affect Firm Value? JASa (Jurnal Akuntansi, Audit Dan Sistem Informasi Akuntansi), 8(1), 15–28. https://doi.org/10.36555/jasa.v8i1.2272
Anita, R., Abdillah, M. R., Suseno, G., & Erica, D. (2023). Do Family Control and Female Directors Increase Firm Value? Jurnal Akuntansi Multiparadigma, 14(2), 246–255. https://doi.org/10.21776/ub.jamal.2023.14.2.18
Arvanitis, S. E., Varouchas, E. G., & Agiomirgianakis, G. M. (2022). Does Board Gender Diversity Really Improve Firm Performance? Evidence from Greek Listed Firms. Journal of Risk and Financial Management, 15(7), 1–19. https://doi.org/10.3390/jrfm15070306
Aryani, Y. A., Rahmawati, I. P., & Setiawan, D. (2018). Apakah Struktur Dewan Komisaris Berpengaruh terhadap Kinerja Perusahaan? Mix: Jurnal Ilmiah Manajemen, 8(3), 597–613. https://doi.org/10.22441/mix.2018.v8i3.009
Benita, F. (2021). Ketidaksetaraan Gender Sebagai Mediasi Pengaruh Budaya Patriarki terhadap Partisipasi Perempuan pada Posisi Kepemimpinan dalam Bisnis Keluarga di Jawa Timur. Parsimonia: Jurnal Akuntansi, Manajemen, Dan Bisnis, 8(2), 71–89. https://doi.org/10.33479/parsimonia.v8i2.542
Biduri, S., Maryanti, E., Ahmed, E., & Nurasik. (2023). Does Board Gender Diversity Affect Accounting Conservatism and Financial Performance? AKRUAL: Jurnal Akuntansi, 14(2), 203–218. https://doi.org/10.26740/jaj.v14n2.p203-218
Bintabara, D. (2023). Contribution of between Region and Neighborhood Variation of Socioeconomic Factors on the Practice of Female Genital Mutilation/Cutting: A Multilevel Analysis of Tanzanian National Surveys. Journal of Biosocial Science, 55(4), 767–778. https://doi.org/10.1017/S0021932022000293
BPS. (2023). Persentase Penduduk yang Hidup di Bawah Garis Kemiskinan Nasional. https://www.bps.go.id/id/statistics-table/2/MTUzOCMy/persentase-penduduk-yang-hidup-di-bawah-garis-kemiskinan-nasional--menurut-jenis-kelamin.html. Accessed 23 Aug 2024
Budastra, M. A., & Isnalita, I. (2024). Gender Diversity in the Boardroom and Earnings Quality: The Monitoring Role of Institutional Ownership. Accounting Analysis Journal, 13(1), 45–55. https://doi.org/10.15294/aaj.v13i1.1618
Budiarsyah, G. G. (2023). Do High Costs in the Capital Structure Contribute to the Nexus Between Board Gender and Financial Performance?. Journal of Applied Accounting and Taxation, 8(1), 30–39. https://doi.org/10.30871/jaat.v8i1.5085
Busch, F. (2020). Gender Segregation, Occupational Sorting, and Growth of Wage Disparities Between Women. Demography, 57(3), 1063–1088. https://doi.org/10.1007/s13524-020-00887-3
Butar-butar, D. T. M., Pangestu, K. Y., & Itan, I. (2024). Examining Board Characteristics and Integrated Reporting Quality: Insight From Esg-Focused Firms in Indonesia. Journal of Applied Finance and Accounting, 11(2), 95–103. https://doi.org/10.21512/jafa.v11i2.12426
Butar-Butar, D. T. M., Yunita, L., & Dewi, S. (2024). The Effect of Independence and Gender of BOD, Managerial and Institutional Ownership, and Ownership Concentration on Tax Aggressiveness. Journal of Contemporary Accounting, 6(1), 1–10. https://doi.org/10.20885/jca.vol6.iss1.art1
Church, S. P., Dunn, M., & Prokopy, L. S. (2019). Benefits to Qualitative Data Quality with Multiple Coders: Two Case Studies in Multi-coder Data Analysis. Journal of Rural Social Sciences, 34(1), 1–15. https://egrove.olemiss.edu/jrss/vol34/iss1/2
Corrin, L., Thompson, K., Hwang, G. J., & Lodge, J. M. (2022). The Importance of Choosing the Right Keywords for Educational Technology Publications. Australasian Journal of Educational Technology, 38(2), 1–8. https://doi.org/10.14742/ajet.8087
Cox, T. H., & Blake, S. (1991). Managing Cultural Diversity: Implications for Organizational Competitiveness. Academy of Management Perspectives, 5(3), 45–56. https://doi.org/10.5465/ame.1991.4274465
Diaz, P. & Armadani, A. (2024). Direktur Perempuan dan Kinerja Perusahaan di Indonesia: Peran Moderasi Kepemilikan Asing. Jurnal Akuntansi Manado (JAIM), 5(4), 143–157. https://doi.org/10.53682/jaim.vi.8523
Direktorat Jenderal Pendidikan Tinggi. (2021). Buku Panduan Indikator Kinerja Utama. http://dikti.kemdikbud.go.id/wp-content/uploads/2021/06/Buku-Panduan-IKU-2021-28062021.pdf. Accessed 5 Mar 2025
EIGE. (2016). Gender Equality. https://eige.europa.eu/publications-resources/thesaurus/terms/1059?language_content_entity=en. Accessed 12 Aug 2024
Gazeley, U., Reniers, G., Spinelli, H., et al. (2022). Women’s Risk of Death Beyond 42 Days Post Partum: A Pooled Analysis of Longitudinal Health and Demographic Surveillance System Data in Sub-saharan Africa. The Lancet Global Health, 10(11), e1582–e1589. https://doi.org/10.1016/S2214-109X(22)00339-4
Gunawan, J. (2021). Corporate Social Responsibility in Indonesia. Current Global Practices of Corporate Social Responsibility (pp. 711–744). Springer
Hanlon, M., & Heitzman, S. (2010). A Review of Tax Research. Journal of Accounting and Economics, 50(2–3), 127–178. https://doi.org/10.1016/j.jacceco.2010.09.002
Hardies, K., & Khalifa, R. (2018). Gender is Not “A Dummy Variable”: A Discussion Of Current Gender Research in Accounting. Qualitative Research in Accounting and Management, 15(3), 385–407. https://doi.org/10.1108/QRAM-08-2017-0083
Hazaea, S. A., Al-Matari, E. M., Farhan, N. H. S., & Zhu, J. (2023). The Impact of Board Gender Diversity on Financial Performance: A Systematic Review and Agenda for Future Research. Corporate Governance, 23(7), 1716–1747. https://doi.org/10.1108/CG-07-2022-0302
Hazaea, S. A., Al-Matari, E. M., Zedan, K., Khatib, S. F. A., Zhu, J., & Al Amosh, H. (2022). Green Purchasing: Past, Present and Future. Sustainability, 14(9), 1-28. https://doi.org/10.3390/su14095008
He, F., Liu, G., Hao, J., & Li, Y. (2023). CSR Performance and Firm Idiosyncratic Risk in A Data-Rich Environment: The Role of Retail Investor Attention. Journal of International Financial Markets, Institutions and Money, 89(2), 101877. https://doi.org/10.1016/j.intfin.2023.101877
IBCWE (Indonesia Business Coalition for Women Empowerment). (2022). Sensus Perempuan Dalam Tim Kepemimpinan Eksekutif di Perusahaan IDX200. https://www.idx.co.id/Media/5zjj5qw2/idxbell-edisi-6-april-2023-3.pdf. Accessed 17 Aug 2024
Ilona, D., Sari, D. P., Wisandra, M., & Zaitul, Z. (2022). Attributes of the Supervisory Board in Enhancing Innovation Performance. JASa (Jurnal Akuntansi, Audit Dan Sistem Informasi Akuntansi), 6(3), 266–275. https://doi.org/10.36555/jasa.v6i3.1952
Inawati, W. A., & Oktafitria, A. (2023). Bagaimana Gender, Risk, dan Media terhadap Pengungkapan Corporate Social Responsibility? Owner, 7(4), 3541–3552. https://doi.org/10.33395/owner.v7i4.1653
Indriyani, D. A., & Sudaryanti, E. (2020). Pengaruh Keragaman Gender Dewan, Industri dan Ukuran Perusahaan terhadap Donasi Corporate Social Responsibility. E-Jurnal Akuntansi, 30(8), 2009–2024. https://doi.org/10.24843/eja.2020.v30.i08.p09
Injilia, D. K. (2024). Tax Avoidance in Corporations: The Influence of Managerial Ability, Gender Diversity, and Director Age With Audit Quality Moderation. Indonesian Management and Accounting Research, 21(1), 1–30. http://dx.doi.org/10.25105/imar.v21i1.21292
Jao, R., Mardiana, A., & Holly, A. (2024). Peran Diversitas Dewan Direksi Melalui Pertumbuhan dan Reputasi dalam Menciptakan Nilai Perusahaan. Jurnal Akuntansi, 18(1), 32–71. https://doi.org/10.25170/jara.v18i1.4626
Jeevanasai, S. A., Saole, P., Rath, A. G., Singh, S., Rai, S., & Kumar, M. (2023). Shades & Shines of Gender Equality with Respect to Sustainable Development Goals (SDGs): The Environmental Performance Perspectives. Total Environment Research Themes, 8(1), 1-11. https://doi.org/10.1016/j.totert.2023.100082
Joni, J., Carolina, Y., & En, T. K. (2024). The Investment Behavior of Female Boards in Indonesia. Jurnal Dinamika Manajemen, 15(2), 206–214. https://doi.org/10.15294/jdm.v15i2.5700
Julianti, I. K., & Fuad, F. (2023). The Likelihood of Financial Reporting Fraud: Does the Gender of CEO, CFO, Board of Commissioners, and Audit Committee Matter? Jurnal Akuntansi Bisnis, 21(2), 149–172. https://doi.org/10.24167/jab.v21i2.10944
Jurnali, T., & Manurung, N. S. (2023). Ukuran Dewan, Keberagaman Dewan dan Pengungkapan Tanggung Jawab Sosial Perusahaan: Peran Koneksi Politik. Jurnal Bisnis Dan Akuntansi, 25(1), 45–64. https://doi.org/10.34208/jba.v25i1.1722
Kagzi, M., & Guha, M. (2018). Board Demographic Diversity: A Review of Literature.. Journal of Strategy And Management, 11(1), 33–51. https://doi.org/10.1108/JSMA-01-2017-0002
Kalantari, A., Kamsin, A., Kamaruddin, H. S., Ale Ebrahim, N., Gani, A., Ebrahimi, A., & Shamshirband, S. (2017). A Bibliometric Approach to Tracking Big Data Research Trends. Journal of Big Data, 4(1), 1-18. https://doi.org/10.1186/s40537-017-0088-1
Kanyutu, E. (2021). Effect of Board Gender Diversity on Organization Performance: A Critical Literature Review. International Journal of Leadership and Governance, 1(4), 35-45. https://doi.org/10.1016/j.regsciurbeco
Karavitis, P., Kokas, S., & Tsoukas, S. (2021). Gender Board Diversity and the Cost of Bank Loans. Journal of Corporate Finance, 71(1), 1–25. https://doi.org/10.1016/j.jcorpfin.2020.101804
Kemenrisetdikti. (2018). Pedoman Akreditasi Jurnal Ilmiah 2018. Kementerian Riset, Teknologi, dan Pendidikan Tinggi. Accessed 2 Sep 2024
Khatib, S. F. A., Abdullah, D. F., Elamer, A. A., & Abueid, R. (2021). Nudging Toward Diversity in the Boardroom: A Systematic Literature Review of Board Diversity of Financial Institutions. Business Strategy and the Environment, 30(2), 985–1002. https://doi.org/10.1002/bse.2665
Khatib, S. F. A., Abdullah, D. F., Elamer, A., Yahaya, I. S., & Owusu, A. (2023). Global Trends in Board Diversity Research: A Bibliometric View. Meditari Accountancy Research, 31(2), 441–469. https://doi.org/10.1108/MEDAR-02-2021-1194
Kishna, G. P. G., M, L., & Bothra, P. (2024). Study in Glass Ceiling and Its Impact with Special Reference to the Working Females in Kochi. Journal on Banking, Accounting and Business, 2(4), 43–55. https://doi.org/10.46632/jbab/2/4/6
Kivunja, C. (2018). Distinguishing Between Theory, Theoretical Framework, and Conceptual Framework: A Systematic Review of Lessons From the Field. International Journal of Higher Education, 7(6), 44–53. https://doi.org/10.5430/ijhe.v7n6p44
Kontoulis, C. G., Papagiannopoulou, E., & Tsoumakas, G. (2021). Keyphrase Extraction from Scientific Articles via Extractive Summarization. 2nd Workshop on Scholarly Document Processing, SDP 2021 - Proceedings of the Workshop, 49–55. https://doi.org/10.18653/v1/2021.sdp-1.6
Kovermann, J., & Velte, P. (2019). The Impact of Corporate Governance on Corporate Tax Avoidance—A Literature Review. Journal of International Accounting, Auditing and Taxation, 36(1), 1-29. https://doi.org/10.1016/j.intaccaudtax.2019.100270
Kovermann, J., & Velte, P. (2021). CSR and Tax Avoidance: A Review of Empirical Research. Corporate Ownership and Control, 18(2), 20–39. https://doi.org/10.22495/cocv18i2art2
Lawson, M. A., Martin, A. E., Huda, I., & Matz, S. C. (2022). Hiring Women Into Senior Leadership Positions is Associated with a Reduction in Gender Stereotypes in Organizational Language. Proceedings of the National Academy of Sciences of the United States of America, 119(9), 1-11. https://doi.org/10.1073/pnas.2026443119
Lestari, V. A., Maryanti, E., & Biduri, S. (2022). Gender Diversity Executive, Thin Capitalization, Capital Intensity on Tax Avoidance and Firm Value. AKRUAL: Jurnal Akuntansi, 16(1), 1–16. https://doi.org/10.26740/jaj.v16n1.p88-p104
Magdalena, T., Setiawan, D., Aryani, Y. A., & Widarjo, W. (2024). Apakah Karakteristik Direksi Mempengaruhi Kinerja Keuangan BUMN? Jurnal Kajian Akuntansi, 8(1), 32–50. https://doi.org/10.33603/jka.v8i1.9305
Maji, S. G., & Saha, R. (2021). Gender Diversity and Financial Performance in an Emerging Economy: Empirical Evidence from India. Management Research Review, 44(12), 1660–1683. https://doi.org/10.1108/MRR-08-2020-0525
Matitaputty, J. S., & Davianti, A. (2020). Does Board Gender Diversity Affect Corporate Social Responsibility Disclosures? JEMA: Jurnal Ilmiah Bidang Akuntansi Dan Manajemen, 17(1), 35-50. https://doi.org/10.31106/jema.v17i1.3612
Mawardani, H. A., & Harymawan, I. (2021). The Relationship between Corporate Governance and Integrated Reporting. Journal of Accounting and Investment, 22(1), 51–79. https://doi.org/10.18196/jai.v22i1.9694
Mose, N. (2024). Economic Growth and Female Participation in the Labour Market: Gender Disaggregated Data. Business and Economic Research, 14(2), 93. https://doi.org/10.5296/ber.v14i2.21796
Mulyani, S., & Rosharlianti, Z. (2023). Pengaruh Board Diversity dan Kepemilikan Saham Publik terhadap Pengungkapan Corporate Social Responsibility. Kompartemen : Jurnal Ilmiah Akuntansi, 21(2), 213-224. https://doi.org/10.30595/kompartemen.v21i2.17688
Muteesasira, C., Bakkabulindi, F. E. K., & Onen, D. (2024). Scientific Collaboration and Research Productivity: Evidence from One College in Makerere University. East African Journal of Education Studies, 7(2), 70–80. https://doi.org/10.37284/eajes.7.2.1871
Mytakou, T., & Murtagh, E. (2024). Teaching the Sustainable Development Goals to Young Citizens (10-16 years) (1st Ed). Routledge.
Naefi, M. (2021). Future Challenge of the Freedom of Religion Act: Comparing Indonesia and Malaysia. Semarang State University Undergraduate Law and Society Review, 1(2), 125–140. https://doi.org/10.15294/lsr.v1i2.50551
Neuendorf, A. K. (2019). The Content Analisys Guide Book (2nd ed), SAGE Publication.
Ningrum, S. C. (2024). Dampak Board of Diversity Terhadap Kinerja Keuangan. Owner, 8(3), 2195–2204. https://doi.org/10.33395/owner.v8i3.2172
Nishikawa, J. (2024). Fostering Effective Collaboration among Nurse Authors. Nurse Author & Editor, 34(1), 10–13. https://doi.org/10.1111/nae2.12059
Nugroho, W. C. (2023). Koneksi Politik, Gender Diversity, Inovasi dan Kesadaran Kewajiban Pajak Perusahaan. E-Jurnal Akuntansi, 33(10), 2612–2626. https://doi.org/10.24843/eja.2023.v33.i10.p06
Nurlaily, F., & Rahmi, A. A. (2021). Corporate Sustainability Performance and Financial Performance: Moderating Effect of Board Composition. Akurasi : Jurnal Studi Akuntansi Dan Keuangan, 4(2), 245–256. https://doi.org/10.29303/akurasi.v4i2.111
Odedina, A. M. (2020). Women Representation and Policy Outputs in Ghana And Liberia. International Journal of African and Asian Studies, 61(1), 50–58. https://doi.org/10.7176/jaas/61-07
Özdemir, A., & Erol, H. (2023). A General Overview on Women’s Poverty Business. Economics and Management Research Journal, 6(3), 270–284. https://doi.org/10.58308/bemarej.1340440
Pal, N., & Rastogi, M. (2024). The Impact of Board Diversity on Corporate Governance Practices: A Comparative Analysis. International Journal For Multidisciplinary Research, 6(3), 1–10. https://doi.org/10.36948/ijfmr.2024.v06i03.22930
Paramita, K. D. Y., & Dewi, L. G. K. (2024). The Impact of Board Gender Diversity and Ownership Structure on ESG Disclosure. Dinasti International Journal of Economics, Finance and Accounting (DIJEFA), 5(4), 4393–4403. https://doi.org/10.1108/MEDAR-07-2024-2567
Paul, J., & Criado, A. R. (2020). The Art of Writing Literature Review: What Do We Know and What Do We Need to Know? International Business Review, 29(4), 1-7. https://doi.org/10.1016/j.ibusrev.2020.101717
Peraturan Otoritas Jasa Keuangan (POJK) Nomor 51/POJK.03/2017 Tahun 2017 tentang Penerapan Keuangan Berkelanjutan bagi Lembaga Jasa Keuangan, Emiten, dan Perusahaan Publik
Permenriset Dikti No. 50 Tahun 2018 tentang Perubahan Atas Permenriset Dikti Nomor 44 Tahun 2015 Tentang Standar Nasional Pendidikan Tinggi
Pratama, A., Yuniarti, R., & Junaidi, A. (2024). Pengaruh Gender Diversity dan Green Accounting terhadap Pengungkapan CSR pada Perusahaan LQ45 Tahun 2015-2022. Owner, 8(3), 2452–2469. https://doi.org/10.33395/owner.v8i3.2206
Prihatiningtias, Y. W., & Adiwicaksana, S. (2024). The Role of Political Connections in Moderating The Effect Of Board Diversity on Financial Distress. Journal of Applied Finance and Accounting, 11(2), 83–93. https://doi.org/10.21512/jafa.v11i2.12271
Probohudono, A. N., Lubis, A. T., Nahartyo, E., & Arifah, S. (2022). Governance Structure and the Tendency to Do Financial Statements Fraud. Jurnal Akuntansi & Auditing Indonesia, 26(1), 54–64. https://doi.org/10.20885/jaai.vol26.iss1.art6
Qatrunnada, Z. S. (2024). Reducing Earnings Management With Existence of Women on Board? A Literatur Review. AFRE Accounting and Financial Review, 7(1), 74–87. https://doi.org/10.26905/afr.v7i1.10450
Rahman, F. A., & Mujiyati, M. (2024). Carbon Emission Disclosure: Relation to Environmental Performance, Carbon Performance, Company Size and Board Diversity. E-Jurnal Akuntansi, 34(5), 1152–1165. https://doi.org/10.24843/eja.2024.v34.i05.p06
Rahmawati, I., & Suryani, A. W. (2021). An Exploration of Indonesian Accounting Education Practices. JABE (Journal Of Accounting And Business Education), 6(1), 32. https://doi.org/10.26675/jabe.v6i1.19422
Rahmawati, R. A., & Kartika, I. (2023). Corporate Life Cycle, Corporate Governance and Corporate Social Responsibility Disclosure. Jurnal ASET (Akuntansi Riset), 15(2), 307–324. https://doi.org/10.17509/jaset.v15i2.61932
Ramadan, G. R. (2021). Board of Directors Gender Diversity and Real Earnings Management: Does Female Board of Director Matter? Jurnal Reviu Akuntansi Dan Keuangan, 11(2), 306–320. https://doi.org/10.22219/jrak.v11i2.15915
Rhayhan, F., Anindia, N., Purba, R., Lestari, S., & Leon, F. M. (2023). Board Characteristics, Female Commissioner and Firm Performance of Listed Manufacturing Firms in Indonesia. AFRE Accounting and Financial Review, 6(3), 362–371. https://doi.org/10.26905/afr.v6i3.10570
Rizki, T., & Widjaja, A. (2023). Green Corporate Social Responsibility and Sustainable Development Goals Disclosure: The Role of Female Board of Directors. Maksimum, 13(2), 164–172. https://doi.org/10.26714/mki.13.2.2023.164-172
Robbins, S. P., & Judge, T. A. (2017). Organizational Behaviour (17th ed.). Pearson.
Rochmah, H. N., Annisa, H. R., & Soeroto, W. M. (2021). Peran Intensitas Inovasi Sebagai Pemoderasi Pengaruh Gender Dewan Direksi Terhadap Kinerja Perusahaan. Jurnal Akuntansi, 15(2), 198–216. https://doi.org/10.25170/jara.v15i2
Rossa, E., & Husadha, C. (2023). The Effect of Organizational Capital on Tax Avoidance with Gender Diversity and CEO Overconfidence as Moderator. Jurnal Akuntansi Aktual, 10(1), 1–9. https://doi.org/10.17977/um004v10i12023p001
Sanchez, E. M., Benítez, M. D., & Porras-Alcalá, P. (2021). Gender Diversity in Boards of Directors: A Bibliometric Mapping. Journal of Open Innovation: Technology, Market, and Complexity, 7(1), 1–16. https://doi.org/10.3390/joitmc7010012
Septiana, S., Robin, R., & Yulfiswandi, Y. (2022). Female Board Independency in Corporate Governance and Firm Performance Students. Jurnal Organisasi Dan Manajemen, 18(2), 14–25. https://doi.org/10.33830/jom.v18i2.3278.2022
Setiawan, Y. C. (2023). Peranan Mekanisme Corporate Governance, Corporate Social Responsibility, dan Female Commissioners pada Financial Performance. E-Jurnal Akuntansi, 33(1), 1-16. https://doi.org/10.24843/eja.2023.v33.i01.p01
Sewa, E. M., Roida, H. Y., & Gunawan, E. T. (2023). Pengaruh Tata Kelola Perusahaan Terhadap Investasi Penelitian & Pengembangan (R&D) pada Perusahaan Publik di Indonesia. Jurnal Riset Akuntansi Dan Keuangan, 11(3), 581–594. http://ejournal.upi.edu/index.php/JRAK/article/view/6693/4557
Shang, Y., Sivertsen, G., Cao, Z., & Zhang, L. (2022). Gender Differences among First Authors in Research Focused on the Sustainable Development Goal of Gender Equality. Scientometrics, 127(8), 4769–4796. https://doi.org/10.1007/s11192-022-04430-6
SteelFisher, G. K., Findling, M. G., Bleich, S. N., Casey, L. S., Blendon, R. J., Benson, J. M., Sayde, J. M., & Miller, C. (2019). Gender Discrimination in the United States: Experiences of Women. Health Services Research, 54(2), 1442–1453. https://doi.org/10.1111/1475-6773.13217
Sugiono, G. D., & Anggraeny, Y. (2022). Influence of Ceo Over Confidence, Gender Diversity and Profitability on Corporate Tax Avoidance: Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange. Journal of Applied Finance & Accounting, 9(2), 109–122. https://doi.org/10.21512/jafa.v9i2.9178
Sulistyawati, A., & Rahmawati, A. I. E. (2024). Determinants of Tax Avoidance: Gender Diversity, Capital Intensity, Audit Committee, and Board Size. Ultima Accounting: Jurnal Ilmu Akuntansi, 16(1), 152–170. http://dx.doi.org/10.31937/akuntansi.v16i1.3571
Sutrisno, B., Sriminati, N., Alvin, M., & Umra, P. (2023). Keberagaman Gender Dewan: Suatu Systematic Literature Review. Prosiding Seminar Nasional Penelitian LPPM UMJ, 112, 1–9. http://jurnal.umj.ac.id/index.php/semnaslit
Swari, S. A. P. W. I., & Sari, M. M. R. (2023). Green Accounting, Intellectual Capital, Gender Diversity dan Kinerja Keberlanjutan Perusahaan. E-Jurnal Akuntansi, 33(12), 3160–3174. https://doi.org/10.24843/eja.2023.v33.i12.p04
Sweileh, W. (2024). Gender Equality and Women’s Empowerment in Arab Countries: A Bibliometric Review of the Literature on SDG 5. Global Knowledge, Memory and Communication, 73(5) 1–17. https://doi.org/10.1108/GKMC-01-2024-0010
Taherdoost, H. (2022). What are Different Research Approaches? Comprehensive Review of Qualitative, Quantitative, and Mixed Method Research, Their Applications, Types, and Limitations. Journal of Management Science & Engineering Research, 5(1), 53–63. https://doi.org/10.30564/jmser.v5i1.4538
Tarigan, J., & Antonius, J. (2023). The Effect of Internal Corporate Governance Mechanisms toward Corporate Social Responsibility Disclosures: Evidence Found in Indonesia Listed Mining Industry. Asia Pacific Management and Business Application, 11(3), 303–322. https://doi.org/10.21776/ub.apmba.2023.011.03.4
Toly, A. A., Sukintjo, F., & Kathrine, K. (2023). Pentingkah Profil Ceo dalam Agresivitas Pajak? Jurnal Akuntansi Multiparadigma, 14(2), 256–267. https://doi.org/10.21776/ub.jamal.2023.14.2.19
Tunison, S. (2023). Varieties of Qualitative Research Methods: Selected Contextual Perspectives. Springer.
UN (United Nations). (2024). SDG Progress Report. In General Assembly Economic and Social Council. Accessed 14 Feb 2025
UN Women. (2018). Turning Promises into Action : Gender Equality in the 2030 Agenda for Sustainable Development. http://www.unwomen.org/en/digital-library/sdg-report. Accessed 7 Aug 2024
UNESCO. (2023). Priority Gender Equality. https://www.unesco.org/en/gender-equality Accessed 22 Aug 2024
Uzonwanne, M. C. (2020). Expanding Female Capacity for Poverty Reduction: Strategies for Sustainable Development in Africa. Journal of Economics and Sustainable Development, 11(20), 7–15. https://doi.org/10.7176/jesd/11-20-02
Wagana, D. M., & Nzulwa, J. D. (2016). Corporate Governance, Board Gender Diversity and Corporate Performance: A Critical Review Of Literature. European Scientific Journal, 12(7), 221-233. https://doi.org/10.19044/esj.2016.v12n7p221
Walt, L. M.-V. Der, & Olaborede, A. (2019). Cognitive Bias Affecting Forensic Expert Opinion. South African Journal of Justice, 32(3), 324–355. https://www.researchgate.net/publication/344899824
WEF (World Economic Forum). (2024). Global Gender Gap Report 2024. https://www.weforum.org/publications/ gender-gap-report-2024/
Widarjo, W., Vidhe Kusuma Perdana, & Eko Arief Sudaryono. (2023). The Effect of Board Diversity on Corporate Social Responsibility Disclosure. Media Riset Akuntansi, Auditing & Informasi, 23(1), 115–130. https://doi.org/10.25105/mraai.v23i1.15305
Wijaya, H. (2022). Diversitas Gender Pada Dewan dan Kinerja Perusahan. Jurnal Riset Akuntansi Dan Keuangan, 10(3), 427–436. https://doi.org/10.17509/jrak.v10i3.44558
Witono, B., Permatasari, W. D., & Puspawati, D. (2023). Accounting Conservatism: Gender Diversity and Educational Background on the Board of Directors and Commissioner. Riset Akuntansi Dan Keuangan Indonesia, 8(1), 72–82. https://doi.org/10.23917/reaksi.v8i1.22641
World Bank. (2021). A Global View of Poverty, Gender, and Household Composition. http://www.worldbank.org/prwp. Accessed 2 Sep 2024
Xaviolyn, X., Hendi, H., & Krisyadi, R. (2023). The Mediating Effect of CSR Disclosure on Gender Diversity, Profitability, and Tax Avoidance. Jurnal Akuntansi Manado (JAIM), 4(3), 535–549. https://doi.org/10.53682/jaim.vi.7938
Yulianto, T., & Juwono, V. (2021). Performance and Factors Inhibiting Research and Scientific Publication of Universitas Terbuka Indonesia Lecturers. Publik (Jurnal Ilmu Administrasi), 10(1), 28. https://doi.org/10.31314/pjia.10.1.28-44.2021
Zalata, A. M., Ntim, C. G., Choudhry, T., Hassanein, A., & Elzahar, H. (2019). Female Directors and Managerial Opportunism: Monitoring Versus Advisory Female Directors. Leadership Quarterly, 30(5), 1-16. https://doi.org/10.1016/j.leaqua.2019.101309
Downloads
Published
Issue
Section
License
Authors who publish with this journal agree to the following terms:
Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
