KEBERAGAMAN GENDER DI SEKTOR BISNIS DAN EFEKNYA TERHADAP TENDENSI KINERJA KEUANGAN PERUSAHAAN

The research aims to demonstrate the description of gender diversity in the business area of firms and test the effect of the diversity on the firms’ performance suffering from financial distress. This research is quantitative using the sample of 467 go public firms in Indonesia. Data are analyzed into statistic descriptive and tested using the test of logistic regression. The starting result of this research demonstrates that firms employing women and men in the position of top executive are under 10%of 467 firms. Based on the test of effect, this research finds that firms employing women dan men (gender diversity) in the position of the highest executive, namely the board of commissioners, tend to suffer from financial distress lower than firm only employing men (non diversity gender)