本研究以台灣2019至2024年上市、上櫃公司之半導體產業為研究對象，共計180家，探討公司治理中女性董事比率對企業經營績效之關聯，即探討女性董事比率對企業經營績效之影響。實證結果發現女性董事對企業經營績效並無顯著關聯性，真實地影響企業在推動經營績效的因素眾多，例如政府法規、企業治理、家族文化、董事會理念、決策等，並非完全決定於女性董事。;This study takes the semiconductor industry of listed and OTC companies in Taiwan from 2019 to 2024 as the research object, a total of 180 companies, to explore the relationship between female board participation and corporate operating performance, that is, to explore the impact of female board participation on corporate operating performance. The empirical results found that female directors have no significant correlation with corporate operating performance. There are many factors that truly affect corporate operating performance, such as government regulations, corporate governance, family culture, board philosophy, decision-making, etc., which are not entirely determined by female directors. After many studies, it is indeed pointed out that diverse boards have a positive impact on corporate operating performance. It is recommended that companies fully accept the participation of female directors on the board of directors for the goal of corporate sustainable development.
