Dapatkah Investasi Teknologi Informasi Memoderasi Keberagaman Gender Dewan dan Konservatisme Akuntansi?
DOI:
https://doi.org/10.22219/jaa.v7i3.33903Keywords:
Accounting Conservatism, Banking, Board Gender Diversity, Technology Information InvestmentAbstract
Purpose: This research aims to examine the influence of board gender diversity on accounting conservatism and technology information investment as moderating variables.
Methodology/approach: This research is a quantitative study. The population in this research is the banking sector industry for the period 2020-2022. Purposive sampling technique was applied, resulting in a final sample of 40 companies or 120 observation data. The data was sourced from annual reports accessible through the official website of the Indonesia Stock Exchange (BEI). The data were analyzed through moderation effect tests by Eviews 9.0.
Findings: The gender diversity on the board of directors and investment in information technology have a positive impact on accounting conservatism. Additionally, investment in information technology can moderate the relationship between gender diversity on the board and accounting conservatism by altering the direction of their relationship.
Practical and Theoretical contribution/ Originality: Theoretically, the research findings contribute to accounting literature. Practically, it suggests that banking companies pay attention to gender composition when designing accounting policies and technology investment strategies.
Research Limitation: This study discusses diversity solely in terms of gender, yet there are many other dimensions of diversity that future research could explore, such as ethnicity, age, educational background, and professional expertise.
Downloads
References
Abuaja, H. (2023). Moderating Influence of Board Gender Diversity and Diligence on Accounting Conservatism of Listed Manufacturing Firms in Nigeria. Iconic Research and Engineering Journals, 7(1), 423–432.
Adams, R. B., Funk, P., Adams, R. В., & Funk, P. (2012). MANAGEMENT SCIENCE мТТШ Beyond the Glass Ceiling : Does Gender Matter ? Management Science, 58(2), 219–235.
Al – Temimi, J. H., & Abdullah, M. N. (2023). The Impact of Accounting Conservatism and Information Technology. Cuadernos de Economía, 46(132), 22–29.
Alves, S. (2023). Do female directors affect accounting conservatism in European Union? Cogent Business and Management, 10(2). https://doi.org/10.1080/23311975.2023.2219088
Baron, R. M., & Kenny, D. A. (1986). The Moderator-Mediator Variable Distinction in Social Psychological Research: Conceptual, Strategic, and Statistical Considerations. Journal of Personality and Social Psychology, 51(6), 1173–1182.
Biduri, S., Maryanti, E., & Ahmed, E. R. (2023). Does Board Gender Diversity Affect Accounting Conservatism and Financial Performance? AKRUAL: Jurnal Akuntansi, 14(2), 203–218. https://doi.org/10.26740/jaj.v14n2.p203-218
Bugeja, M., Matolcsy, Z., & Spiropoulos, H. (2012). Is there a gender gap in CEO compensation? , 18(4), 849–859. Journal of Corporate Finance, 849–859(18), 4.
Chhaidar, A., Abdelhedi, M., & Abdelkafi, I. (2022). The Effect of Financial Technology Investment Level on European Banks’ Profitability. Journal of the Knowledge Economy, 0123456789. https://doi.org/10.1007/s13132-022-00992-1
Davydov, D., Florestedt, O., Peltomäki, J., & Schön, M. (2017). Portfolio performance across genders and generations: the role of financial innovation. International Review of Financial Analysis, 2016. https://doi.org/10.1016/j.irfa.2017.01.006
Dewan, S., & Min, C. K. (1997). The substitution of information technology for other factors of production: A firm level analysis. Management Science, 43(12), 1660–1675. https://doi.org/10.1287/mnsc.43.12.1660
Dewi, G. K., & Andriyani, D. (2023). Effect of Accounting Conservatism, Capital Intensity and Financial Distress on Tax Avoidance. Jurnal Mantik, 7(2), 1281–1294. https://iocscience.org/ejournal/index.php/mantik/article/view/4063
Farouk, B., & Dandago, K. I. (2015). Impact of Investment in Information Technology on Financial Performance of Nigerian Banks: Is There a Productivity Paradox? Journal of Internet Banking and Commerce, 20(1). https://www.icommercecentral.com/open-access/impact-of-investment-in-information-technology-on-financial-performance-of-nigerian-banks-is-there-a-productivity-paradox-.php?aid=50473
Filippin, A., & Crosetto, P. (2016). A reconsideration of gender differences in risk attitudes. Management Science, 62(11), 3138–3160. https://doi.org/10.1287/mnsc.2015.2294
Francis, B., Hasan, I., Park, J. C., & Wu, Q. (2015). Gender differences in financial reporting decision making: Evidence from accounting conservatism. Contemporary Accounting Research 32: 1285–318, 32(1285–1318). https://doi.org/https://doi.org/10.1111/1911-3846.12098
Gaudio, B. L. Del, Porzio, C., Sampagnaro, G., & Verdoliva, V. (2020). How do mobile , internet and ICT diffusion affect the banking industry ? An empirical analysis. European Management Journal, 1–6. https://doi.org/10.1016/j.emj.2020.07.003
Haslam, S. A., Ryan, M. K., Kulich, C., & Atkins, C. (2010). Investing with Prejudice : The Relationship Between Women ’ s Presence on Company Boards and Objective and Subjective Measures of Company Performance. British Journal of Management, 21, 484–497. https://doi.org/10.1111/j.1467-8551.2009.00670.x
Hassan, R., & Marimuthu, M. (2016). Corporate Governance, Board Diversity, and Firm Value: Examining Large Companies Using Panel Data Approach. Economics Bulletin, 36(3), 1737–1750.
Hejranijamil, M., Hejranijamil, A., & Shekarkhah, J. (2020). Accounting conservatism and uncertainty in business environments; using financial data of listed companies in the Tehran stock exchange. Asian Journal of Accounting Research, 5(2), 179–194. https://doi.org/10.1108/AJAR-04-2020-0027
Hou, L., Liang, Y., & Basu, S. (2023). Bank competition and borrower conservatism. The Accounting Review, 98(2), 247–275. https://doi.org/https://doi.org/10.2308/TAR-2021-0222
International Monetary Fund. (2022). World Economic Outlook Reports. In Choice Reviews Online (Vol. 50, Issue 09). https://doi.org/10.5860/choice.50-5122
Jaimuk, P., Nilapornkul, N., & Ngudgratoke, S. (2020). Good Governance and Accounting Conservatism : Evidence Thai listed Companies. International Journal of Applied Computer Technology and Information Systems, 9(2), 24–28.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the Firm : Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=94043
Kanagaretnam, K., Lim, C. Y., & Lobo, G. J. (2014). Influence of national culture on accounting conservatism and risk-taking in the banking industry. Accounting Review, 89(3), 1115–1149. https://doi.org/10.2308/accr-50682
Khalifa, M., Trabelsi, S., & Matoussi, H. (2022). Leverage, R&D expenditures, and accounting conservatism: Evidence from technology firms. Quarterly Review of Economics and Finance, 84(January), 285–304. https://doi.org/10.1016/j.qref.2022.02.002
Lee, P. M., & James, E. H. (2023). She ’ -E-OS : Gender Effects and Investor Reactions to the Announcements of Top Executive Appointments Stable URL : https://www.jstor.org/stable/20142436 SHE ’ -E-OS : GENDER EFFECTS AND INVESTOR REACTIONS TO THE ANNOUNCEMENTS OF TOP EXECUTIVE APPOINTMENT. Strategic Management Journal, 28(3), 227–241. https://doi.org/10.1002/smj.575
Leon, F. M. (2017). Indonesian Management and Accounting Research Effect of Accounting Conservatism in Financial Performance Industries in the Financial Sector Registered in Indonesia Stock Exchange. Indonesian Management and Accounting Research, 16(01).
Lestari, S., Mutmainah, S., & Raharja, S. (2024). CEO Characteristics : Navigating Accounting Conservatism Via Technology And Information Investment. 28(02), 244–262.
Levi, M., Li, K., & Zhang, F. (2014). Director gender and mergers and acquisitions ☆. Journal of Corporate Finance, 28, 185–200. https://doi.org/10.1016/j.jcorpfin.2013.11.005
Liu, Y., Lu, H., & Hu, J. (2008). IT Capability as Moderator Between IT Investment and Firm Performance. Tsinghua Science and Technology, 13(3), 329–336. https://doi.org/10.1016/S1007-0214(08)70053-1
Makhlouf, M. H., Jamiel Al-Sufy, F., & Almubaideen, H. (2018). Board Diversity and Accounting Conservatism: Evidence from Jordan. International Business Research, 11(7), 130. https://doi.org/10.5539/ibr.v11n7p130
Mezy, B. W., & Umar, H. (2021). Pengaruh Profitabilitas Dan Solvabilitas Terhadap Nilai Perusahaan Dengan Investasi Teknologi Informasi Sebagai Variabel Pemoderasi. Jurnal Ilmiah MEA (Manajemen, Ekonomi, Dan Akuntansi), 5(3), 494–512.
Mora, A., & Walker, M. (2015). The implications of research on accounting conservatism for accounting standard setting The implications of research on accounting conservatism for accounting standard setting. Accounting and Business Research ISSN:, 45(5), 620–650. https://doi.org/10.1080/00014788.2015.1048770
Nelson, J. A. (2015). Are women really more risk-averse than men? A re-analysis of the literature using expanded methods. Journal of Economic Surveys, 29(3), 566–585. https://doi.org/10.1111/joes.12069
Noh, M., Park, J., & Yoo, S. (2023). Strategic emphasis and accounting conservatism. Managerial Finance, 49(3), 443-469., 49(3), 443–469.
Oduro, S., De Nisco, A., & Mainolfi, G. (2023). Do digital technologies pay off? A meta-analytic review of the digital technologies/firm performance nexus. Technovation, 128(May 2022), 1–20. https://doi.org/10.1016/j.technovation.2023.102836
Purwa, P. A. L., & Setiawan, D. (2021). Gender and conservatism: a cross-countries study. PSU Research Review, 5(2), 182–194. https://doi.org/10.1108/PRR-08-2019-0028
Purwita, A. ., & Subriadi, A. . (2019). Information Technology Investment. Procedia Computer Science, 300–307.
Rustiarini, N. W., Gama, A. W. S., & Werastuti, D. N. S. (2021). Board of Director Characteristics, Institutional Ownership, and Accounting Conservatism. The Indonesian Journal of Accounting Research, 24(02), 289–320. https://doi.org/10.33312/ijar.535
Savitri, E. (2016). Konservatisme Akuntansi: Cara Pengukuran, Tinjauan Empiris dan Faktor-Faktor yang Mempengaruhinya. In Pustaka Sahila Yogyakarta (Vol. 1).
Schadewitz, H., & Spohr, J. (2022). between accounting conservatism , gender and governance. Journal of Management and Governance, 26(3), 757–779. https://doi.org/10.1007/s10997-021-09607-4
Srinidhi, B., Tsui, J., & Zhou, G. (Stephen). (2024). Board Gender Diversity and Accounting Conservatism. Why Diversity, Equity, and Inclusion Matter. https://doi.org/10.1142/9789811278419_0014
Suyono, N. A. (2021). Faktor Determinan Pemilihan Konservatisme Akuntansi. Journal of Economic, Management, Accounting and Technology, 4(1), 67–76. https://doi.org/10.32500/jematech.v4i1.1653
Trisnayanti, I. A. I., Wirama, D. G., Ratnadi, N. M. D., & Gayatri, G. (2022). Influence of the Board Commissioners’S Characteristics on Conservatism With Gender As a Moderating Variable. International Research Journal of Management, IT and Social Sciences, 9(1), 193–202. https://doi.org/10.21744/irjmis.v9n1.2040
Wahyuningtyas, E. T., & Aisyaturrahmi. (2022). The Incidence of Accounting Fraud is Increasing: Is it a Matter of the Gender of Chief Financial Officers? Journal of Financial Crime, 29(4), 1420–1442. https://doi.org/10.1108/JFC-10-2021-0230
Watts, R. L., & Zuo, L. (2018). Accounting Conservatism and Firm Value : Evidence from the Global Financial Crisis. SSRN Electronic Journal, October 2012. https://doi.org/10.2139/ssrn.1952722
Wijaya, K., Feby, D., Kesaulya, A., & Feby, K. W. (2022). Pengaruh Financial Distress Dan Ceo Gender Terhadap Konservatisme Akuntansi Di Perusahaan Sektor Jasa Transportasi Yang Terdaftar Di Bursa Efek Indonesia (Bei). Pengaruh Financial Distress Dan Ceo Gender Terhadap Konservatisme Akuntansi Di Perusahaan Sektor Jasa Transportasi Yang Terdaftar Di Bursa Efek Indonesia (Bei), 62–76.
Wirajaya, I. G. A., Putu, N., & Arisanthi, R. (2022). CAN PUBLIC AND MANAGERIAL OWNERSHIP MODERATE THE ACCOUNTING CONSERVATISM ? Jurnal Akuntansi Multiparadigma, 13(3), 609–619.
Downloads
Published
Issue
Section
License
Copyright (c) 2024 Irvan Nurdin Aziz, Indira Januarti
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Jurnal Akademi Akuntansi is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
Jurnal Akademi Akuntansi dilisensikan di bawah lisensi Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International.
Penulis yang menerbitkan artikel di jurnal ini menyetujui ketentuan berikut:
- Penulis mempertahankan hak cipta dan memberikan hak jurnal atas publikasi pertama dengan karya yang secara serentak dilisensikan di bawah Lisensi Pengaitan Creative Commons yang memungkinkan orang lain untuk berbagi karya dengan pengakuan atas karya penulis dan publikasi awal dalam jurnal ini.
- Penulis dapat masuk ke dalam pengaturan kontrak tambahan yang terpisah untuk distribusi non-eksklusif versi karya jurnal yang diterbitkan (misalnya, mempostingnya ke repositori institusional atau mempublikasikannya dalam sebuah buku), dengan pengakuan publikasi awalnya di jurnal ini.
- Penulis diizinkan dan didorong untuk memposting pekerjaan mereka secara online (misalnya, di repositori institusional atau di situs web mereka) sebelum dan selama proses pengajuan, karena dapat mengarah pada pertukaran produktif, serta kutipan pekerjaan sebelumnya dan yang lebih besar (Lihat Pengaruh Akses Terbuka).
