GENDER DIVERSITY IN BOARD OF DIRECTORS AND AUDIT REPORTS LAG: EVIDENCE FROM INDONESIA
DOI:
https://doi.org/10.24034/j25485024.y2024.v8.i2.6005Keywords:
gender diversity, corporate boards, audit report lag, financial reporting quality, governanceAbstract
Di sejumlah negara dan wilayah yang semakin bertambah, penerapan kuota gender dalam dewan perusahaan telah banyak dibahas, namun Indonesia bukan salah satunya. Tujuan dari penelitian ini adalah untuk mengkaji hubungan antara keberagaman gender dalam dewan perusahaan dan keterlambatan laporan audit dengan menggunakan bukti empiris. Data yang digunakan dalam penelitian ini berasal dari 2.937 observasi dari seluruh perusahaan publik di Indonesia dari tahun 2012 hingga 2020. Hipotesis yang diajukan diuji menggunakan metode regresi efek tetap (fixed effect), serta uji ketahanan lain yang menunjukkan hasil yang kokoh. Temuan dari penelitian ini mengungkapkan bahwa adanya keberagaman gender dalam dewan, terutama di dewan direksi, mendukung peningkatan keterlambatan laporan audit. Namun, jika keberagaman gender terjadi di dewan komisaris, hal ini tidak memiliki signifikansi terhadap panjangnya keterlambatan laporan audit. Selanjutnya, penelitian ini juga menemukan bahwa ketika dewan perusahaan mencapai keberagaman maksimum, keterlambatan laporan audit meningkat. Ini adalah penelitian pertama yang memberikan bukti tentang dampak keberagaman gender dalam dewan terhadap keterlambatan laporan audit di Indonesia. Sebagai hasilnya, para pemangku kepentingan akan sangat diuntungkan dari penelitian ini ketika mempertimbangkan adopsi keberagaman gender dalam dewan perusahaan.
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