<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>0186-1042</journal-id>
<journal-title><![CDATA[Contaduría y administración]]></journal-title>
<abbrev-journal-title><![CDATA[Contad. Adm]]></abbrev-journal-title>
<issn>0186-1042</issn>
<publisher>
<publisher-name><![CDATA[Universidad Nacional Autónoma de México, Facultad de Contaduría y Administración]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0186-10422024000100109</article-id>
<article-id pub-id-type="doi">10.22201/fca.24488410e.2024.4983</article-id>
<title-group>
<article-title xml:lang="en"><![CDATA[Do females on boards enhance firm performance? evidence from Indonesia manufacturing firm]]></article-title>
<article-title xml:lang="es"><![CDATA[¿Las mujeres en los directorios mejoran el desempeño de la empresa? evidencia de una empresa manufacturera de Indonesia]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Isnalita Isnalita]]></surname>
<given-names><![CDATA[Irene Natalia]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Airlangga University  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Indonesia</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>03</month>
<year>2024</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>03</month>
<year>2024</year>
</pub-date>
<volume>69</volume>
<numero>1</numero>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S0186-10422024000100109&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S0186-10422024000100109&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S0186-10422024000100109&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract The impact of female directors on firm performance needs to be more consistent in the previously conducted empirical studies, which may be due to the endogeneity problem or specific characteristics (i.e., governance, industry, competition). Financial performance is the primary concern of investors. Supervising various types of ownership and boards is a concern in good corporate governance. This study examines the relationship between board sex diversity (in commissioner and director) on financial performance. Data were collected from manufacturing companies listed on the Indonesia Stock Exchange. We analyzed the collected data using ordinary least squares with heteroskedasticity-robust standard errors to obtain unbiased standard errors of OLS coefficients under heteroscedasticity and quantile regression. This study found that only female director has a significant relationship with financial performance. These results have been tested for robustness before and during the COVID-19 pandemic. As there has been limited specific research using quantile regression about the female Board of the manufacturing industry during the COVID pandemic in Asia and may be helpful after this period (endemic and routine period), the study is considered to contribute to academic research and practice in Asian business.]]></p></abstract>
<abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen El impacto de las directoras en el desempeño de la empresa debe ser más consistente en los estudios empíricos realizados anteriormente, lo que puede deberse al problema de endogeneidad o características específicas (es decir, gobernanza, industria, competencia). El rendimiento financiero es la principal preocupación de los inversores. La supervisión de varios tipos de propietarios y directorios es una preocupación en el buen gobierno corporativo. Este estudio examina la relación entre la diversidad de sexos en los directorios (en comisario y director) en el desempeño financiero. Los datos se recopilaron de empresas manufactureras que cotizan en la Bolsa de Valores de Indonesia. Analizamos los datos recopilados utilizando mínimos cuadrados ordinarios con errores estándar robustos a la heterocedasticidad para obtener errores estándar no sesgados de los coeficientes OLS en heterocedasticidad y regresión por cuantiles. Este estudio encontró que solo la directora tiene una relación significativa con el desempeño financiero. Se ha probado la solidez de estos resultados en el período anterior y durante la pandemia de COVID-19. Dado que ha habido una investigación específica limitada que utiliza la regresión por cuantiles sobre la junta directiva femenina de la industria manufacturera durante la pandemia de COVID en Asia y puede ser útil después de este período (período endémico y de rutina), se considera que el estudio contribuye tanto a la investigación académica como a la práctica. en los negocios asiáticos.]]></p></abstract>
<kwd-group>
<kwd lng="en"><![CDATA[management ownership]]></kwd>
<kwd lng="en"><![CDATA[female directors]]></kwd>
<kwd lng="en"><![CDATA[board of commissioners]]></kwd>
<kwd lng="en"><![CDATA[firm performance]]></kwd>
<kwd lng="en"><![CDATA[corporate governance]]></kwd>
<kwd lng="es"><![CDATA[propiedad de la gerencia]]></kwd>
<kwd lng="es"><![CDATA[directoras]]></kwd>
<kwd lng="es"><![CDATA[comisarios]]></kwd>
<kwd lng="es"><![CDATA[desempeño de la empresa]]></kwd>
<kwd lng="es"><![CDATA[gobierno corporativo]]></kwd>
</kwd-group>
</article-meta>
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