PENGARUH GENDER DIVERSITY, KOMITE AUDIT, STRUKTUR MODAL TERHADAP KINERJA KEUANGAN DENGAN UKURAN PERUSAHAAN SEBAGAI MODERASI

Della Ressita, Anggita Langgeng Wijaya, Maya Novitasari

Abstract


This research aims to find out and obtain empirical evidence regarding the influence of gender diversity, audit committee and capital structure on company financial performance with company size as a moderating variable. The research object was carried out on property and real estate companies listed on the Indonesia Stock Exchange (BEI) for the 2019-2023 period. Using multiple linear regression analysis test tools. The research results show that gender diversity has a negative effect on financial performance. The audit committee has a negative effect on financial performance. Capital structure has a negative effect on financial performance. Company size can moderate the effect of gender diversityon financial performance. Company size cannot moderate the influence of the audit committee on financial performance. Company size cannot moderate the influence of capital structure on financial performance.

Keywords: gender diversity, audit committee, capital structure, financial performance, company     size

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