Pengaruh Direksi Finansial Expetise, Gender, Dan Tenure Terhadap Kinerja Perusahaan Perbankan Di Indonesia
Abstract
Penelitian mengenai pengaruh financial expertise, gender, dan tenure direksi terhadap kinerja perusahaan masih menunjukkan hasil yang inkonsisten, khususnya pada sektor perbankan yang memiliki karakteristik tata kelola dan regulasi yang kompleks. Penelitian ini bertujuan menganalisis pengaruh financial expertise, gender, dan tenure direksi terhadap kinerja perusahaan perbankan di Indonesia dengan firm size dan leverage sebagai variabel kontrol. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder dari 21 perusahaan perbankan yang terdaftar di Bursa Efek Indonesia selama periode 2021–2024 sehingga diperoleh 84 observasi. Data dianalisis menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa financial expertise dan gender direksi tidak berpengaruh signifikan terhadap kinerja perusahaan, sedangkan tenure direksi berpengaruh positif signifikan. Secara simultan, seluruh variabel independen dan variabel kontrol berpengaruh signifikan terhadap kinerja perusahaan. Hasil penelitian ini memberikan kontribusi empiris terhadap Agency Theory dengan menunjukkan bahwa pengalaman direksi yang tercermin melalui masa jabatan lebih berperan dalam meningkatkan kinerja perusahaan dibandingkan keahlian keuangan dan gender pada industri perbankan Indonesia
Keywords:
Direksi financial expertise, direksi gender , direksi tenure , kinerja perusahaan, perbankan.
References
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Kang, S., Bang, J., & Ryu, D. (2024). Female Ceos’ Risk Management And Earnings Performance During The Financial Crisis. Asian Business & Management, 23(1), 110–138. https://doi.org/10.1057/s41291-023-00233-6
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OJK. (2024). laporan Kinerja OJK 2024 Triwulan II. Otoritas Jasa Keuangan.
Pasaribu, F. A., Ahmad, G. N., & Buchdadi, A. D. (2021). The Impact of Gender Diversity, CEO Experience and Financial Leverage on Financial Performance of Companies in the Transport and Hospitality Industry in Indonesia, Thailand and Malaysia for Period 2015-2020. Accounting & Finance/Oblìk ì Fìnansi, 1(93), 63. https://doi.org/10.33146/2307-9878-2021-3(93)-63-71
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Ramadani, A. G., Hesniati, H., & Safitri, D. (2025). Implications of The Effect of Profitability and Liquidity on Capital Structure in Mining Companies in Indonesia With Firm Size as Moderation. Jurnal Manajerial, 12(1), 1–18. https://doi.org/10.30587/jurnalmanajerial.v12i01.8503
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Venkatraman, N., & Ramanujam, V. (1986). Successful Implementation of Strategic Planning Systems: A Path-Analytic Model. Massachusetts Institute of Technology.
Wang, W. (2025). The Non-Linear Relationship Between ESG Performance and Corporate Financing Costs: Evidence from China’s A-Share Listed Companies. Journal of Economic and Managerial Dynamics, 1(1), 8–15. https://direct.ewa.pub/journal/jemd/article/view/22413
Wijanarko, A., Cahyono, A. N., Susilawati, M., Santoso, F., & Pardede, M. (2024). The Influence of CEO Tenure on Earnings Management. Innovative: Journal Of Social Science Research, 4(3), 494–503. https://doi.org/10.31004/innovative.v4i3.10479
Asutay, M., & Ubaidillah. (2024). Examining the Impact of Intellectual Capital Performance on Financial Performance in Islamic Banks. Journal of the Knowledge Economy, 15(1), 1231–1263. https://doi.org/10.1007/s13132-023-01114-1
Atayah, O. F., Najaf, K., Subramaniam, R. K., & Chin, P. N. (2021). The Ascension of Executives’ Tenure, Corporate Risk-Taking and Corporate Performance: Evidence From Malaysia. Asia-Pacific Journal of Business Administration, 14(1), 101–123. https://doi.org/10.1108/APJBA-05-2021-0189
Badwan, N., Al-Khazaleh, S., Bani Ahmad, A., & AlKhazaleh, A. (2025). Impact of Board Gender Diversity on The Banking Performance Sector: Empirical Evidence from Palestine. Management & Sustainability: An Arab Review, 1(12), 1–12. https://doi.org/10.1108/MSAR-12-2024-0245
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Cahyono, S. (2022). Hubungan Non Linear Masa Jabatan Dewan Direksi dan Kualitas Pengungkapan Tanggung Jawab Sosial Perusahaan. Universitas Airlangga.
Chaudhary, S., Gupta, V. K., & Singla, C. (2024). Moderating Effect of Chief Executive Officer Servant Leadership on The Relationship Between Entrepreneurial Orientation and Firm Performance. International Small Business Journal, 42(9), 1130–1156. https://doi.org/10.1177/02662426241268328
Coleman, L. R., & Taylor, E. D. (2023). The Importance of Diversity, Equity, and Inclusion for Effective, Ethical Leadership. Clinics in Sports Medicine, 42(2), 269–280. https://www.sportsmed.theclinics.com/article/S0278-5919(22)00092-8/abstract
Custódio, C., & Metzger, D. (2014). Financial Expert Ceos: CEO׳S Work Experience and Firm׳S Financial Policies. Journal of Financial Economics, 114(1), 125–154. https://doi.org/10.1016/j.jfineco.2014.06.002
Dang, C., (Frank) Li, Z., & Yang, C. (2018). Measuring Firm Size in Empirical Corporate Finance. Journal of Banking & Finance, 86(1), 159–176. https://doi.org/10.1 016/j.jbankfin.2017.09.006
Deruvensi, G. Y., & Kristianti, I. (2022). Top Management Gender and Earnings Management. Jurnal Ekonomi Dan Bisnis, 25(1), 1–15. https://doi.org/10.24914/je b.v25i1.3598
Dhar, B. K., Harymawan, I., & Sarkar, S. M. (2022). Impact of Corporate Social Responsibility on Financial Expert Ceos’ Turnover in Heavily Polluting Companies In Bangladesh. Corporate Social Responsibility and Environmental Management, 29(3), 701–711. https://doi.org/10.1002/csr.2230
Diantimala, Y., & Priantana, R. D. (2023). Efek Moderasi Karakteristik Ceo Perusahaan Mendunia Pada Hubungan Kualitas Informasi Akuntansi Dan Nilai Perusahaan. Jurnal Reviu Akuntansi Dan Keuangan, 13(3), 696–714. https://doi.org/10.22219/jrak.v13i3.25418
Ernst & Young Indonesia. (2024). AI Transformation, ESG and M&A: CEO Survey April 2024. Ernst & Young Indonesia.
Finkelstein, S., & Hambrick, D. C. (1990). Top-Management-Team Tenure and Organizational Outcomes: The Moderating Role of Managerial Discretion. Administrative Science Quarterly, 35(3), 484–503. https://doi.org/10.2307/2393314
Friyanti, E. (2024). Pengaruh Pengungkapan Lingkungan Sosial dan Tata Kelola Terhadap Nilai Perusahaan dengan Karakteristik CEO Sebagai Variabel Moderasi. STIE Bank BPD Jateng.
Ghozali, I. (2021). Aplikasi Analisis Multivariate dengan Program IBM SPSS 26 (10th ed.). Badan Penerbit Universitas Diponegoro.
Herlina, H., & Mardianto, M. (2022). Analisis Pengaruh Karakteristik CEO Terhadap Manajemen Laba Pada Perusahaan Non Keuangan Yang Terdaftar di Bursa Efek Indonesia. Financial: Jurnal Akuntansi, 8(2), 156–169. https://doi.org/10.37403/ financial.v8i2.473
Hidayat, M., Siregar, M. I., & Erman, E. (2024). Pengaruh Karakteristik Chief Executive Officer Terhadap Nilai Perusahaan di Indonesia. Owner: Riset Dan Jurnal Akuntansi, 8(3), 2296–2305. https://doi.org/10.33395/owner.v8i3.2276
Hossain, M. F., & Islam, M. S. (2025). CEO Board-Chair Familial Relation, Firm Performance And Moderating Role of Board Independence: Further Evidence From An Emerging Economy. Corporate Governance: The International Journal of Business in Society, 1(1), 1–37. https://doi.org/10.1108/CG-11-2024-0572
Huang, J., & Kisgen, D. J. (2013). Gender and Corporate Finance: Are Male Executives Overconfident Relative to Female Executives? Journal of Financial Economics, 108(3), 822–839. https://doi.org/10.1016/j.jfineco.2012.12.005
ILO. (2020). Leading to Success: The Business Case for Women in Business and Management In Indonesia. ILO Country Office for Indonesia and Timor-Leste.
Jensen, M. C., & Meckling, W. H. (1976). Theory of The Firm: Managerial Behavior, Agency Costs And Ownership Structure. Journal of Financial Economics, 1(2), 77–132. https://doi.org/10.1016/0304-405X(76)90026-X
Jeranyama, P. T., & Limei, C. (2024). CEO Financial Literacy on Firm Performance among SMEs; The Mediating Role of Firm Technological Innovations and Risk Tolerance and Moderating Role of Firm Size. International Research Journal of Economics and Management Studies IRJEMS, 3(2), 17–30. https://doi.org/10.56472/25835238/IRJEMS-V3I2P103
Kalfira, D. (2025). The Influence of CEO Power Characteristics and Chief Sustainability Officer on ESG Performance. Akuntansi: Jurnal Akuntansi Integratif, 11(2), 113–136. https://doi.org/10.29080/jai.v11i02.2190
Kang, S., Bang, J., & Ryu, D. (2024). Female Ceos’ Risk Management And Earnings Performance During The Financial Crisis. Asian Business & Management, 23(1), 110–138. https://doi.org/10.1057/s41291-023-00233-6
Kazemioloum, M., Khotanlou, M., & Farsi Moadab, H. (2025). CEO Power and Reclassification-Based Earnings Management Across Corporate Life Cycle Stages. Financial Accounting Research, 17(1), 63–94. https://far.ui.ac.ir/article_29866_ en.html?lang=en
Kholilah, K. (2025). Pengaruh Financial Expertise Ceo, Financial Expertise Komite Audit, Proporsi Komite Audit Perempuan, Ukuran Perusahaan, dan Opini Audit Terhadap Audit Delay (Studi Empiris Pada Perusahaan Sektor Consumer Cyclicals Yang Terdaftar di Bursa Efek Indonesia. UIN KH Abdurrahman Wahid Pekalongan.
Kristianti, I. P. (2025). This Is Why We Lead: Exploring Esg, Gender Dynamics and Market Performance in Indonesia. International Journal of Economics and Business Issues, 4(1), 12–26. https://www.ij-ebi.com/index.php/files/article/view/70
Lesmana, A. T., Rasyid, A., Zakaria, Z., Noch, M. Y., & Pasolo, F. (2025). Determinasi Ukuran Perusahaan dan Profitabilitas terhadap Nilai Perusahaan Melalui Struktur Modal. Advances in Management & Financial Reporting, 3(3), 559–579. https://doi.org/10.60079/amfr.v3i3.565
Lestari, K. C., & Soewarno, N. (2024). Does Green Innovation Improve Firm Performance? Testing the Moderating Effect of CEO Tenure. Contemporary Economics, 18(2), 1–12. https://www.ceeol.com/search/article-detail?id=1280084
McKinsey & Company. (2023). Global Banking Annual Review 2023: The Great Banking Transition. McKinsey & Company. https://www.mckinsey.com/industries/financial-services/our-insights/global-banking-annual-review-2023
Monalisa, M., Akhyar, M., & Pelu, M. (2022). Sikap Kepemimpinan Wirausahawan Millenial dalam Perspektif Chief Executive Officer (CEO) Millenial. Social, Humanities, and Educational Studies (SHES): Conference Series, 5(1), 177–183. https://doi.org/10.20961/shes.v5i1.57795
Nindiasari, A. D., & Nugroho, H. S. (2025). Women Representation and Financial Performance: Empirical Analysis of Healthcare Sector In Indonesia. Journal of Contemporary Accounting, 7(2), 115–124. https://doi.org/10.20885/jca.vol7.iss2.a rt4
Nuriadi, S. A. (2025). Pengaruh Growth Opportunity, Earnings Power dan Tingkat Suku Bunga Terhadap Penilaian Ekuitas Pada Sektor Perbankan di Indonesia. Universitas Lancang Kuning.
OJK. (2024). laporan Kinerja OJK 2024 Triwulan II. Otoritas Jasa Keuangan.
Pasaribu, F. A., Ahmad, G. N., & Buchdadi, A. D. (2021). The Impact of Gender Diversity, CEO Experience and Financial Leverage on Financial Performance of Companies in the Transport and Hospitality Industry in Indonesia, Thailand and Malaysia for Period 2015-2020. Accounting & Finance/Oblìk ì Fìnansi, 1(93), 63. https://doi.org/10.33146/2307-9878-2021-3(93)-63-71
Piscesta, F., & Gunawan, A. (2022). Pengaruh Kepemilikan Manajerial dan Ukuran Perusahaan Terhadap Biaya Keagenan. Jurnal Informasi Akuntansi (JIA), 1(1), 90–99. https://doi.org/10.32524/jia.v1i1.473
Ramadani, A. G., Hesniati, H., & Safitri, D. (2025). Implications of The Effect of Profitability and Liquidity on Capital Structure in Mining Companies in Indonesia With Firm Size as Moderation. Jurnal Manajerial, 12(1), 1–18. https://doi.org/10.30587/jurnalmanajerial.v12i01.8503
Saputri, M. S. (2021). Pengaruh Jenis Kelamin, Usia dan Tenure CEO (Chief Executive Officers) Terhadap Praktik Manajemen Laba. Jurnal Akuntansi AKUNESA, 10(1), 81–91. https://doi.org/10.26740/akunesa.v10n1.p81-91
Venkatraman, N., & Ramanujam, V. (1986). Successful Implementation of Strategic Planning Systems: A Path-Analytic Model. Massachusetts Institute of Technology.
Wang, W. (2025). The Non-Linear Relationship Between ESG Performance and Corporate Financing Costs: Evidence from China’s A-Share Listed Companies. Journal of Economic and Managerial Dynamics, 1(1), 8–15. https://direct.ewa.pub/journal/jemd/article/view/22413
Wijanarko, A., Cahyono, A. N., Susilawati, M., Santoso, F., & Pardede, M. (2024). The Influence of CEO Tenure on Earnings Management. Innovative: Journal Of Social Science Research, 4(3), 494–503. https://doi.org/10.31004/innovative.v4i3.10479
Published
2026-07-01
How to Cite
Utami, N., & Uzliawati, L. (2026). Pengaruh Direksi Finansial Expetise, Gender, Dan Tenure Terhadap Kinerja Perusahaan Perbankan Di Indonesia. Jesya, 9(2), 1589-1598. https://doi.org/https://doi.org/10.36778/jesya.v9i2.2858
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Articles
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