PUTRI, ERINNA YULIA (2026) PENGARUH GENDER DIVERSITY TERHADAP TUNNELING DENGAN POLITICAL CONNECTION SEBAGAI VARIABEL MODERASI. S1 thesis, Universitas PGRI Madiun.
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Abstract
This study aims to examine the effect of gender diversity on tunneling practices and analyze the role of political connections as a moderating variable. This study uses panel data from 125 non-financial companies listed on the Indonesia Stock Exchange during the 2020–2024 period, with a total of 625 observations. The analysis was conducted using Ordinary Least Squares (OLS) estimation, model selection via the Hausman test, and hypothesis testing via the Random Effects Model (REM) and Moderated Regression Analysis (MRA). The results show that gender diversity has no significant effect on tunneling practices. On the other hand, political connections have been shown to intensify tunneling practices. The main finding is that political connections moderate this relationship, with a negative, significant interaction coefficient indicating that gender diversity can mitigate the positive impact of political connections on expropriation practices. This indicates that the effectiveness of gender diversity on the board of directors is contingent: the presence of female directors acts as a monitoring mechanism to limit opportunistic practices, and this effect is more pronounced in companies with political institutional ties than in those without such ties.
| Item Type: | Thesis/Skripsi/Tugas Akhir (S1) |
|---|---|
| Kata Kunci: | Keragaman Gender, Tunneling, Koneksi Politik, Tata Kelola Perusahaan. Gender Diversity, Tunneling, Political Connection, Corporate Governance. |
| Subjects: | A Social Sciences > HB Economic Theory A Social Sciences > HG Finance L Education > L Education (General) |
| Divisions: | Fakultas Keguruan dan Ilmu Pendidikan > Pendidikan Akuntansi |
| Depositing User: | PUTRI YULIA ERINNA |
| Date Deposited: | 24 Aug 2026 07:04 |
| Last Modified: | 24 Aug 2026 07:04 |
| URI: | http://eprint.unipma.ac.id/id/eprint/8284 |
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