Unveiling Women’s Role in Financial Decision-Making: Its Impact on Perceptions of Financial Transparency in Higher Education

Wa Ode Rayyani (), Nining Asniar Ridzal (), Andi Risfan Rizaldi (), Azizah Saban (), Muchriana Muchran (), Zalkha Soraya (), A. Ifayani Haanurat (), Asri Jaya () and Safril Farman ()
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Wa Ode Rayyani: Universitas Muhammadiyah Makassar
Nining Asniar Ridzal: Universitas Muhammadiyah Buton
Andi Risfan Rizaldi: Universitas Muhammadiyah Makassar
Azizah Saban: Mila University
Muchriana Muchran: Universitas Muhammadiyah Makassar
Zalkha Soraya: Universitas Muhammadiyah Makassar
A. Ifayani Haanurat: Universitas Muhammadiyah Makassar
Asri Jaya: Universitas Muhammadiyah Makassar
Safril Farman: Universitas Muhammadiyah Makassar

A chapter in Eurasian Business and Economics Perspectives, 2025, pp 93-116 from Springer

Abstract: Abstract This study aims to associate women’s participation in financial decision-making in educational institutions with perceived financial transparency, the intervening variables of financial communication effectiveness and financial governance quality, and the moderating variable of organizational culture. This study uses a quantitative approach where the research population comprises lecturers and staff at universities in Indonesia. Stratified random sampling ensures that there is a proportional representation of universities from various parts of Indonesia. The data collected is analyzed in this study using questionnaires. The result of this study finds that the participation of women in financial decision-making positively affects perceptions of a university’s financial transparency. This is moderated by the effectiveness of the financial communication and the quality of the financial governance, enriching further the positive impact the participation of women on financial transparency. This research clearly shows that the organizational culture does not moderate the relationship between the participation of women and the perception of financial transparency. This is a very invaluable addition to the literature on gender equality and financial governance within the higher education sector. The findings bring out the need to increase the participation of women in positions of financial decision-making to ensure transparency and accountability.

Keywords: Gender; Finance; Decision-Making; Transparency; Perceptions; Universities (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:spr:eurchp:978-3-031-98398-6_5

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DOI: 10.1007/978-3-031-98398-6_5

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