GAAR

Article Details

Vol. 1 No. 1 (2022): November

Articles

Pengaruh Keberagaman Gender dan Pengungkapan Risiko Terhadap Efisiensi Investasi

J Jaka Darmawan H Haris Roba’in
01 November 2022 Vol. 1 No. 1 (2022): November https://doi.org/10.35912/gaar.v1i1.1484
Abstract
01 Nov 2022

Purpose: This study aims to empirically examine the effect of gender diversity and risk disclosure on investment.

Research Methodology: The population in this study are companies listed on the Jakarta Islamic Index 70 (JII 70) during the 2018-2020 research period which has a population of 41 companies using annual financial reports and annual reports in a row for 3 years so that the sample used is 123 sample data. This research was conducted using descriptive statistics and multiple linear regression with a 95% confidence level with secondary data collection methods and purposive sampling using the SPSS version 25 measurement program.

Result: The test results and discussion prove that the independent variable Risk Disclosure has an influence on investment efficiency. The independent variable Gender Diversity has no effect on Investment Efficiency.

Limitation: The limitations of the study were that there were only 2 X variables and only examined companies listed in JII 70.

Contribution: Provides the benefit of knowledge about how the influence of gender diversity and risk disclosure can affect investment efficiency.

Keywords: Overinvestment Underinvestment Gender Diversity Risk Disclosure Investment Efficiency
How to Cite
“
Darmawan, J., & Roba’in, H. (2022). Pengaruh Keberagaman Gender dan Pengungkapan Risiko Terhadap Efisiensi Investasi. Goodwood Akuntansi Dan Auditing Reviu, 1(1), 29–47. https://doi.org/10.35912/gaar.v1i1.1484
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