Answer is the dehydrogenase enzyme.
The ability to metabolize alcohol in male and female is different. This difference is due to difference in the amount and activity of alcohol dehydrogenase (ADH) enzyme. The enzyme ADH is metabolizes alcohol.
In the stomach and liver of the males have highly active ADH. The presence of ADH in the stomach of males can reduce the absorption of alcohol by 30% as compared to females. Females have almost no ADH in their stomach and in liver ADH is less active. As a result females absorb more alcohol into their bloodstream. Therefore, males can eliminate alcohol faster than females.