Pengaruh Board Diversity dan Intellectual Capital pada Nilai Perusahaan

Abstract

This researchis purposed to prove empirically the effect of board diversity and
intellectual capital to firm value. The research using purposive sampling method where
from 153 manufacturing companies listed in Indonesia Stock Exchange become the
population obtained 56 companies for 5 consecutive years, so the total sample is 280
samples. By using multiple regression analysis, it is found that the existence of foreign
commissioner board and intellectual capital has a significant positive effect on firm
value. However, the existence of female commissioners, education background, age,
and proportion of independent board has no effect on firm value.
Keywords: Board diversity, intellectual capital, Tobin's Q, VAICTM