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Implikasi teoritis

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5.2. Implikasi

5.2.2. Implikasi teoritis

Hasil penelitian ini membuktikan bahwa gender diversity seperti karakteristik wanita sebagai komisaris tidak berpengaruh pada kinerja perbankan syariah. Hasil penelitian ini tidak mendukung agency theory.

5.2.3. Implikasi metodologis

Penelitian ini menggunakan karakteristik wanita sebagai komisaris untuk melihat pengaruhnya pada kinerja perbankan syariah dengan menggunakan teknik analisis regresi berganda. Hasil penelitian secara general menunjukkan karakteristik wanita sebagai komisaris

tidak berpengaruh positif terhadap kinerja perbankan syariah, maka perlu penelitian kembali dengan menggunakan metodologi yang berbeda pada sampel yang berbeda, kurun waktu yang berbeda, dan sistem CG yang berbeda.

5.3. Keterbatasan

Keterbatasan dalam penelitian ini adalah penelitian ini meneliti tentang karakteristik wanita sebagai komisaris dan kinerja perbankan syariah di Indonesia, di mana jumlah perbankan syariah di Indonesia masih sangat terbatas. Pada tahun 2014 baru ada 11 bank syariah yang terdaftar di Bursa Efek Indonesia, sehingga jumlah sampel penelitian menjadi terbatas.

5.4. Saran

Hasil penelitian ini memberikan peluang untuk penelitian berikutnya tentang konsep gender diversity dalam corporate governance khususnya karaktersitik wanita sebagai komisaris dan kinerja perusahaan. Berdasarkan keterbatasan penelitian ini, maka peluang penelitian yang dapat dilakukan adalah penelitian selanjutnya menggunakan perbankan syariah yang tidak terdaftar di Bursa Efek Indonesia supaya jumlah populasi dan sampel menjadi lebih banyak. Penelitian dapat pula diperluas pada lembaga keuangan mikro syariah atau pada perusahaan kecil dan menengah yang telah tersebar di Indonesia.

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