Garing, Dealova Ninditia Evelin Garing (2025) Peran keberadaan perempuan dan latar belakang pendidikan keuangan direktur dalam mencegah financial distress dengan online visibility sebagai moderasi. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
Penelitian ini bertujuan untuk menganalisis pengaruh direktur Perempuan, direktur dengan latar belakang pendidikan keuangan terhadap financial distress, serta online visibility yang memoderasi antara direktur perempuan, direktur dengan latar belakang pendidikan keuangan terhadap financial distress. Sampel penelitian ini berjumlah 219 perusahaan yang diperoleh dari perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan teknik purposive sampling, yaitu jenis pengambilan sampel non-probabilitas di mana peneliti menggunakan penilaian subjektif untuk memilih perusahaan. Kriteria sampel meliputi: 1) Perusahaan yang terdaftar di BEI selama periode 2020-2022, kecuali yang beroperasi di sektor keuangan karena karakteristik laporan keuangan yang berbeda; 2) Data demografi direktur diperoleh dari ESG Intelligence; 3) Online Visibility diambil dari Google Trends 4) Data ROA, DR, CR, TATO, Size, perusahaan diambil dari S&P Finance; 5)Tersedianya data lengkap terkait variabel penelitian. Penelitian ini menguji pengaruh keberadaan direktur perempuan dan latar belakang pendidikan keuangan terhadap financial distress,
serta peran moderasi online visibility. Hasilnya menunjukkan bahwa direktur perempuan dapat mempengaruhi financial distress, sedangkan Latar belakang pendidikan keuangan direktur tidak mempengaruhi financial distress. Online visibility tidak memoderasi pengaruh direktur perempuan dan latar belakang pendidikan keuangan terhadap financial distress. Temuan ini mengindikasikan perusahaan sebaiknya memberikan perhatian pada pemberdayaan dan keterlibatan nyata dalam pengambilan keputusan strategis, bukan hanya pada aspek pencitraan. Selain itu, pembuat kebijakan perlu memastikan perempuan di dewan direksi memiliki kesempatan untuk berkontribusi secara signifikan dalam keputusan strategis perusahaan.
/ The purpose of this study is to analyse the effect of female directors, directors with financial education background on financial distress, as well as online visibility that moderates between female directors, directors with financial education backgrounds on financial distress. The sample of this study totalled 219 companies obtained from companies listed on the Indonesia Stock Exchange (IDX). This study uses purposive sampling technique, which is a type of non probability sampling in which researchers use subjective judgement to select companies. Sample criteria include: 1) Companies listed on the IDX during the 2020-2022 period, except those operating in the financial sector due to different financial statement characteristics; 2) Director demographic data obtained from ESG Intelligence; 3) Online Visibility is taken from Google Trends 4) Data on ROA, DR, CR, TATO, company size is taken from S&P Finance; 5) Availability of complete data related to research variables. This study examines the effect of the presence of female directors and financial education background on financial distress, as well as the moderating role of online visibility. The results show that female directors can affect financial distress, while the director's financial education background does not affect financial distress. Online visibility does not moderate the effect of female directors and financial education background on financial distress. These findings indicate that companies should pay attention to empowerment and real involvement in strategic decision making, not just the image aspect. In addition, policymakers need to ensure women on boards of directors have the opportunity to contribute significantly to the company's strategic decisions.
Item Type: | Thesis (Bachelor) |
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Creators: | Creators NIM Email ORCID Garing, Dealova Ninditia Evelin Garing NIM02012210010 evlingaring@gmail.com UNSPECIFIED |
Contributors: | Contribution Contributors NIDN/NIDK Email Thesis advisor Magdalena, Renna NIDN0716108302 renna.magdalena@uph.edu |
Uncontrolled Keywords: | financial distress; direktur perempuan; latar belakang pendidikan keuangan, online visibility |
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
Divisions: | University Subject > Current > Faculty/School - UPH Surabaya > Business School > Accounting Current > Faculty/School - UPH Surabaya > Business School > Accounting |
Depositing User: | Dealova Ninditia Evelin Garing |
Date Deposited: | 05 Mar 2025 01:51 |
Last Modified: | 05 Mar 2025 01:51 |
URI: | http://repository.uph.edu/id/eprint/67570 |