Gender Roles in Mediating the Relationship between Capital and Investment in Information Technology with the Financial Performance of SMEs
Riskin Hidayat and Hetty Muniroh

STIE YPPI Rembang

Abstract

This study aims to test the role of gender in mediating the relationship between capital and information technology investment with the performance of SMEs during the Covid-19 pandemic. SMEs are also affected by the Covid-19 pandemic so that their financial performance is disrupted. The problems of SMEs during the Covid-19 pandemic are related to capital and demands for the use of information technology so that SMEs need to invest in information technology. Besides, gender roles are very important in managing SME finances to improve their financial performance. Thus, this study includes gender to mediate the gap between capital and investment in information technology and the financial performance of SMEs. The sample in this study is SMEs in Rembang Regency. The sampling technique used cluster sampling and obtained a sample of 142 SMEs. The results show that capital has a positive not significant influence on the financial performance of SMEs, while information technology investment has a significant positive influence on the financial performance of SMEs. This study proves that gender can mediate the relationship between capital and information technology investment with the performance of SMEs during the Covid-19 pandemic

Keywords: Gender, capital, investment in information technology, SMEs financial performance

Topic: Economics