PENGARUH TATA KELOLA PERUSAHAAN TERHADAP PREDIKTABILITAS LABA BANK UMUM KONVENSIONAL DI INDONESIA SELAMA PANDEMI COVID 19 DENGAN GENDER SEBAGAI VARIABEL MODERATING
Authors: Rahayu Sri , Sabardiman Ken , Afrizal Afrizal 
Published: September 2021

<pre><strong><em>ABSTRACT:</em></strong><em> This study expects to dissect and acquire observational proof of the concussion of corporate administration on benefit consistency at conventional banking company in Indonesia during the Covid 19 pandemic and the concussion of sexual orientation (gender) on the causality connection between corporate administration and benefit consistency. Corporate administration is advanced by the piece of the leading group of chiefs, the amount of the leading body of magistrates, institutional possession, administrative proprietorship and review panels, while sex is the rasio of ladies on the leading body of organizations. Conventional commercial banks that recorded in Indonesia Stock Exchange are 43 banks, comprise of this investigation populace. Total sample</em><em>to</em><em>s are 33 conventional banks with purposive sampling as a sampling method. Moderated Regression Analysis is utilized as information investigation procedure. The outcomes acquired in this study showed that the amount of the leading body of magistrates, institutional possession, administrative proprietorship demonstrated to altogether influence benefit consistency. Sexual orientation (gender) altogether supports the concussion of administrative possession on benefit consistency. </em><em>This research shows that it is </em><em>compulsory </em><em>to implement a good governance mechanism, the problems that will occur can be recognized early by the bank and the follow-up is done more quickly, </em><em>in order</em><em> that the bank can survive in a state of crisis.</em><em> </em><em>Affirmation of the </em><em>concussion</em><em> and role of </em><em>ladies</em><em> on the </em><em>council</em><em> can influence the causal relationship of corporate governance on earnings predictability.</em></pre><pre><em><br /></em></pre><pre><em> </em></pre><p><strong><em>Keywords</em></strong><em> : Corporate Governance, Gender, Profit Predictability</em></p><p><strong>ABSTRAK:</strong> Penelitian ini bertujuan untuk menganalisis dan mendapatkan bukti empiris pengaruh tata kelola perusahaan terhadap prediktabilitas laba bank umum konvensional di Indonesia selama masa pandemi Covid 19 dan pengaruh <em>gender</em> terhadap hubungan kausalitas antara tata kelola perusahaan dan prediktabilitas laba. Tata kelola diproksikan dengan komposisi dewan komisaris, <em>size</em> dewan komisaris, kepemilikan institusional, kepemilikan manajerial dan komite audit, sedangkan <em>gender</em> merupakan rasio perempuan dalam dewan eksekutif perusahaan. Seluruh bank umum konvensional yang tertera di Bursa Effek Indonesia berjumlah 43 bank dan merupakan populasi dalam riset ini. Sampel diperoleh sebanyak 33 bank dengan metode pengambilan sampel menggunakan <em>purposive sampling. </em>Analisis Regresi Moderasi digunakan sebagai<em> </em>teknik analisis data. Hasil yang diperoleh dalam penelitian ini yaitu bahwa ukuran dewan komisaris, kepemilikan institusional, kepemilikan manajerial terbukti berpengaruh terhadap prediktabilitas laba. G<em>ender</em> secara signifikan memperkuat pengaruh kepemilikan manajerial terhadap prediktabilitas laba. Penelitian ini menunjukkan bahwa perlunya penerapan mekanisme tata kelola yang baik, permasalahan yang akan terjadi dapat dikenali lebih awal oleh bank dan dilakukan tindak lanjut penyempurnaan yang lebih cepat, sehingga bank dapat bertahan dalam keadaan krisis. Penegasan dampak dan peran perempuan di dalam dewan dapat mempengaruhi hubungan kausalitas tata kelola perusahaan terhadap prediktabilitas laba.</p><p><strong>Kata kunci</strong> : Tata Kelola Perusahaan, Gender, Prediktabilitas Laba</p>