Gender Role in Mediating Capital Relations and Information Technology Investment with SME Financial Performance During the Covid-19 Pandemic

Abstract

. This study aims to test the role of gender in mediating capital relations and information technology investment with the performance of SMEs during the covid-19 pandemic. SMEs are also affected by the covid-19 pandemic, so the financial performance of SMEs is disrupted. SME problems during the covid-19 pandemic are related to capital and the demands of 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 incorporates gender to mediate the gap between capital and information technology investment and the financial performance of SMEs. The samples in this study are SMEs in Rembang Regency. Sampling techniques using cluster sampling and obtained samples as many as 142 SMEs. The results showed that capital has a positive effect insignificant on the financial performance of SMEs, while information technology investment has a significant positive effect 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.