Pengaruh top management team (tmt) gender diversity dan financial expertise terhadap management control system
Info Katalog
File Repositori
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2026
Pembimbing 1 : Idrianita Anis
Kata Kunci : Top Management Team Gender Diversity, Top Management Team Financial Expertise, Management Control S
Status Posting : Published
Status : Lengkap
File Repositori
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2026_SK_SAK_023002404507_Halaman-Judul.pdf | ||
| 2. | 2026_SK_SAK_023002404507_Surat-Pernyataan-Revisi-Terakhir.pdf | 1 | |
| 3. | 2026_SK_SAK_023002404507_Surat-Hasil-Similaritas.pdf | 1 | |
| 4. | 2026_SK_SAK_023002404507_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf | 1 | |
| 5. | 2026_SK_SAK_023002404507_Lembar-Pengesahan.pdf | 4 | |
| 6. | 2026_SK_SAK_023002404507_Pernyataan-Orisinalitas.pdf | 1 | |
| 7. | 2026_SK_SAK_023002404507_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf | 1 | |
| 8. | 2026_SK_SAK_023002404507_Bab-1.pdf | ||
| 9. | 2026_SK_SAK_023002404507_Bab-2.pdf |
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| 10. | 2026_SK_SAK_023002404507_Bab-3.pdf |
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| 11. | 2026_SK_SAK_023002404507_Bab-4.pdf |
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| 12. | 2026_SK_SAK_023002404507_Bab-5.pdf | ||
| 13. | 2026_SK_SAK_023002404507_Daftar-Pustaka.pdf | ||
| 14. | 2026_SK_SAK_023002404507_Lampiran.pdf |
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P Penelitian ini bertujuan untuk menganalisis pengaruh top management team (tmt) gender diversity dan financial expertise terhadap management control system pada perusahaan sektor energi yang terdaftar di bursa efek indonesia periode 2017–2025. penelitian menggunakan data sekunder yang diperoleh dariannual report dan sustainability report. sampel ditentukan dengan metode purposive sampling dengan total 20 sampel, sehingga menghasilkan 180 observasi. analisis data dilakukan menggunakan regresi data panel dengan pendekatan fixed effect model (fem). hasil penelitian menunjukkan bahwa top management team (tmt) gender diversity berpengaruh positif dan signifikan terhadap management control system, sedangkan top management team (tmt) financial expertise berpengaruh negatif namun tidak signifikan. selain itu,ukuran perusahaan dan umur perusahaan berpengaruh positif dan signifikan, sedangkan leverage dan profitabilitas tidak berpengaruh signifikan terhadap management control system.
T This study aims to examine the effect of top management team (tmt) gender diversity and top management team (tmt) financial expertise on management control system in energy sector companies listed on the indonesia stock exchange (idx) during the 2017–2025 period. the study uses secondary data obtained fromannual reports and sustainability reports. the sample was selected using a purposive sampling method, resulting in 20 companies and a total of 180 observations. data were analyzed using panel data regression with the fixed effect model (fem) approach. the results indicate that top management team (tmt) gender diversity has a positive and significant effect on management control system, while top management team (tmt) financial expertise has a negative but insignificant effect. in addition, firm size and firm age have positive and significant effects, whereas leverage and profitability have no significant effect on management control system
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