Gender Diversity and Audit Committee in Driving Islamic Bank Performance: The Moderating Role of Capital Structure in Southeast Asia Gender Diversity and Audit Committee in Driving Islamic Bank Performance: The Moderating Role of Capital Structure in Southeast Asia

This study examines the effects of gender diversity and audit committees on financial performance, with capital structure as a moderating variable, in Islamic banking in Southeast Asia for the period 2020–2024. The study uses panel data and Moderated Regression Analysis (MRA), with 155 firm-year observations. The results show that gender diversity has no effect on financial performance. The audit committee has a significant positive effect on financial performance. Capital structure does not mod...

This study examines the effects of gender diversity and audit committees on financial performance, with capital structure as a moderating variable, in Islamic banking in Southeast Asia for the period 2020–2024. The study uses panel data and Moderated Regression Analysis (MRA), with 155 firm-year observations. The results show that gender diversity has no effect on financial performance. The audit committee has a significant positive effect on financial performance. Capital structure does not mod...