Diversitas Dewan Direksi dan Profitabilitas pada Perusahaan Terdaftar di Bursa Efek Indonesia
Abstract
The study discusses the problem of company performance by looking at the level of diversity of the board of education (gender, age, nationality and nationality), and the type of company. In this day and age, Diversity of workers and top management is one of the ways to increase productivity and work effectiveness of an organization. The study was conducted as a development of research that has applied hypothesis testing which is useful for testing how the influence of the independent variable on the dependent variable. The research was conducted on entities listed on the IDX from 2016-2020 (excluding entities in finance and insurance). The population is 514 entities. The number of samples used is 384 entities with purposive sampling method Data processing using statistical software SPSS and Eviews. The results of the study show that female directors, age and nationality have no significant effect on ROA, ROE and Tobin`s Q, while education has no significant effect on ROA, ROE, but has a significant negative effect on Tobin`s Q.
Keywords: Profitability; Gender; Age; Education; Citizenship.
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References
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Petersson, C., & Wallin, F. (2017). Three Types of Age Diversity in Boards of Directors and the Relationship to Firm Performance.
Poutziouris, P., Savva, C. S., & Hadjielias, E. (2015). Family involvement and firm performance: Evidence from UK listed firms. Journal of Family Business Strategy, 6(1), 14–32. https://doi.org/10.1016/j.jfbs.2014.12.001
Rahmanto, B. T., & Lestari, D. (2020). Diversitas dan kinerja keuangan perusahaan bisnis keluarga. 16(2), 192–205.
Saputra, W. S. (2019). Pengaruh diversitas dewan direksi terhadap nilai perusahaan. 4(3), 503–510.
Song, H. J., Yoon, Y. N., & Kang, K. H. (2020). The relationship between board diversity and firm performance in the lodging industry: The moderating role of internationalization. International Journal of Hospitality Management, 86(January), 102461. https://doi.org/10.1016/j.ijhm.2020.102461
Sunarjanto, & Amina, N. N. (2016). Pengaruh Diversitas Dewan Komisaris dan Dewan Direksi Terhadap Kinerja Perusahaan. 51–66.
Vieira, E. S. (2018). Board of directors characteristics and performance in family firms and under the crisis. Corporate Governance (Bingley), 18(1), 119–142. https://doi.org/10.1108/CG-01-2017-0010
Astuti, E. P. (2017). Pengaruh Diversitas Dewan Direksi Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2008-2011. 4(2), 159–179.
Bennouri, M., Chtioui, T., Nagati, H., & Nekhili, M. (2018). Female board directorship and firm performance: What really matters? Journal of Banking and Finance, 88(2018), 267–291. https://doi.org/10.1016/j.jbankfin.2017.12.010
Beuren, ilse maria, Politelo, L., Augusto, J., & Martins, S. (2016). Influence of Family Ownership on the Companies Performance. International Journal of Managerial Finance, 12(5).
Dewi, A. S., Sari, D., & Abaharis, H. (2018). Pengaruh Karakteristik Dewan Komisaris Terhadap Kinerja Perusahaan Manufaktur Di Bursa Efek Indonesia. Jurnal Benefita, 3(3), 445. https://doi.org/10.22216/jbe.v3i3.3530
EmadEldeen, R., Elbayoumi, A. F., Basuony, M. A. K., & Mohamed, E. K. A. (2021). The effect of the board diversity on firm performance: An empirical study on the UK. Corporate Ownership and Control, 18(3, special issue), 337–347. https://doi.org/10.22495/cocv18i3siart8
Fėlix, E. G. S., & David, D. S. T. (2019). Performance of family-owned firms: the impact of gender at the management level. Journal of Family Business Management, 9(2), 228–250. https://doi.org/10.1108/JFBM-10-2018-0051
Fernández-Temprano, M. A., & Tejerina-Gaite, F. (2020). Types of director, board diversity and firm performance. Corporate Governance (Bingley), 20(2), 324–342. https://doi.org/10.1108/CG-03-2019-0096
Ghardallou, W., Borgi, H., & Alkhalifah, H. (2020). CEO Characteristics and Firm Performance: A Study of Saudi Arabia Listed Firms. The Journal of Asian Finance, Economics and Business, 7(11), 291–301. https://doi.org/10.13106/jafeb.2020.vol7.no11.291
Huijsmans, M. C. (2017). The influence of executive board national culture and board nationality diversity on corporate social performance in Western European non-financial firms. 2154692, 1–42.
Innayah, M. N., & Pratama, B. C. (2021). Board Diversity and Its Effects on Firm Performance and Risk: A Study in Banking Firms. Journal of Accounting and Investment, 22(1), proofreading. https://doi.org/10.18196/jai.v22i1.10005
Khairani, N., & Yunita Harahap, D. (2018). Corporate Governance and Firms Value: From the Board Diversity and Board Compensation Perspective. 5(3), 470–478. https://doi.org/10.5220/0006888104700478
Khan, A. W., & Subhan, Q. A. (2020). Boardroom nationality and gender diversity: Implications for corporate sustainability performance. Journal of Cleaner Production, 251, 119652. https://doi.org/10.1016/j.jclepro.2019.119652
Komara, A., Ghozali, I., & Januarti, I. (2020). Examining the Firm Value Based on Signaling Theory. 123(Icamer 2019), 1–4. https://doi.org/10.2991/aebmr.k.200305.001
Lestari, T., Mutmainah, K., Sains, U., & Tengah, A. J. (2020). Direksi Terhadap Kinerja Keuangan ( Studi Empiris pada Perusahaan Manufaktur Industri Barang Konsumsi yang terdaftar di BEI Periode 2015 sampai 2018 ). 2(1), 34–41.
López-Delgado, P., & Diéguez-Soto, J. (2015). Lone founders, types of private family businesses and firm performance. Journal of Family Business Strategy, 6(2), 73–85. https://doi.org/10.1016/j.jfbs.2014.11.001
Lwango, A., Coeurderoy, R., & Giménez Roche, G. A. (2017). Family influence and SME performance under conditions of firm size and age. Journal of Small Business and Enterprise Development, 24(3), 629–648. https://doi.org/10.1108/JSBED-11-2016-0174
Petersson, C., & Wallin, F. (2017). Three Types of Age Diversity in Boards of Directors and the Relationship to Firm Performance.
Poutziouris, P., Savva, C. S., & Hadjielias, E. (2015). Family involvement and firm performance: Evidence from UK listed firms. Journal of Family Business Strategy, 6(1), 14–32. https://doi.org/10.1016/j.jfbs.2014.12.001
Rahmanto, B. T., & Lestari, D. (2020). Diversitas dan kinerja keuangan perusahaan bisnis keluarga. 16(2), 192–205.
Saputra, W. S. (2019). Pengaruh diversitas dewan direksi terhadap nilai perusahaan. 4(3), 503–510.
Song, H. J., Yoon, Y. N., & Kang, K. H. (2020). The relationship between board diversity and firm performance in the lodging industry: The moderating role of internationalization. International Journal of Hospitality Management, 86(January), 102461. https://doi.org/10.1016/j.ijhm.2020.102461
Sunarjanto, & Amina, N. N. (2016). Pengaruh Diversitas Dewan Komisaris dan Dewan Direksi Terhadap Kinerja Perusahaan. 51–66.
Vieira, E. S. (2018). Board of directors characteristics and performance in family firms and under the crisis. Corporate Governance (Bingley), 18(1), 119–142. https://doi.org/10.1108/CG-01-2017-0010
Published
2021-10-27
How to Cite
YOPIE, Santi; AW, Felicia.
Diversitas Dewan Direksi dan Profitabilitas pada Perusahaan Terdaftar di Bursa Efek Indonesia.
E-Jurnal Akuntansi, [S.l.], v. 31, n. 10, p. 2415-2428, oct. 2021.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/76515>. Date accessed: 19 nov. 2024.
doi: https://doi.org/10.24843/EJA.2021.v31.i10.p01.
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