Pengaruh Diversitas Dewan Direksi terhadap Nilai Perusahaan

Ichvan Ramadhan Nugroho, Erna Hernawati, Retna Sari

Abstract


This research is using quantitative study aimed to see whether there are influence of board of directors diversity on firm value. This study is a topic of corporate governance. This study uses advertising, printing and media sub-sector companies as samples. Sample selection uses purposive sampling method. Testing the hypothesis in this study was used Multiple Linear Regression Analisys using Stata analysis tool with a significant level of 5% (0,05). The results of these tests indicate that (1) there is no influence of board of directors gender diversity on firm value, (2) there is negative significant influence of board of directors age diversity on firm value, (3) there is no influence of board of directors educational backgrounds diversity on firm value. (4) there is no influence of board of directors independence diversity on firm value, (5) there is negative significant influence of board of directors nationality diversity on firm value and (6) there is negative significant influence of board of directors experience diversity on firm value.


Keywords


Board of Directors Diversity; Corporate Governance; Firm Value

Full Text:

PDF

References


Ahjuri, K. F. (2019). Psikologi Perkembangan Pendekatan Sepanjang Rentang Kehidupan, Yogyakarta: Penebar Media Pustaka.

Astuti, E. P. (2017). Pengaruh Diversitas Dewan Direksi terhadap Nilai Perusahaan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2008-2011. Jurnal Ilmiah Prodi Manajemen Universitas Pamulang, 4(2), 159–179. http://dx.doi.org/10.32493/jk.v4i2.y2017.p%25p

Broto, B. E. (2019). Pengaruh Disiplin Kerja dan Pengalaman Kerja terhadap Kinerja Pegawai di Kantor Badan Pusat Statistik Kabupaten Labuhan Batu. Informatika : Jurnal Ilmiah Fakultas Sains Dan Teknologi, 7(2), 50–67. https://dx.doi.org/10.36987/informatika.v7i2.1336

Górska, A. (2016). Gender Differences in Leadership. Studia i Materialy, 20(1), 136–144. https://doi.org/10.7172/1733-9758.2016.20.10

Hassan, R., dan Marimuthu, M. (2016). Corporate Governance, Board Diversity, and Firm Value: Examining Large Companies Using Panel Data Approach. Economics Bulletin, 36(3), 1737–1750.

Issa, A., Elfeky, M. I., dan Ullah, I. (2019). The Impact of Board Gender Diversity on Firm Value : Evidence from Kuwait. International Journal of Applied Science and Research, 2(1), 1–21.

Jensen, M. C., dan Meckling, W. H. (1976). Theory of The Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics, 3, 305–360.

Jogulu, U. D., dan Wood, G. J. (2008). Perceptions of Effective Leaders: Cross Cultural Influences? The International Journal of Knowledge, Culture & Change Management, 8(1), 113–120. https://doi.org/10.18848/1447-9524/CGP/v08i01/50485

Kasmawati. (2016). Tobin’s Q as a Proxy for Corporate Governance Variables and Explanatory Variables in Manufacturing Companies in Jakata Stock Exchange. International Journal of Recent Scientific Research, 7(6), 11552–11558.

Khairunnisa, A. (2019). Analysis of Suitability Between Professions and Educational Backgrounds. Advances in Social Science, Education and Humanities Research, 438, 10–13. https://doi.org/10.2991/assehr.k.200513.003

Kurniawansyah, D., Kurnianto, S., dan Rizqi, F. A. (2018). Teori Agency dalam Pemikiran Organisasi ; Pendekatan Positivist dan Principle-Agen. Jurnal Riset Akuntansi Dan Bisnis Airlangga, 3(2), 435–446. http://dx.doi.org/10.31093/jraba.v3i2.122

Lizárraga, M. L. S. de A., Baquedano, M. T. S. de A., dan Cardelle-Elawar, M. (2007). Factors that affect decision making: gender and age differences. International Journal of Psychology and Psychological Therapy, 7(3), 381–391.

Maulina, V., Musadieq, M. Al, dan Nurtjahjono, G. E. (2016). Pengaruh Budaya terhadap Kepemimpinan dan Kinerja. Jurnal Administrasi Bisnis, 35, 122–126.

Mintah, P. A., dan Schadewitz, H. (2018). Gender Diversity and Firm Value : Evidence from UK Financial Institutions. Emerald, 26(3), 1–32. https://doi.org/10.1108/IJAIM-06-2017-0073

Putri, W. E. (2020). Pengaruh Board Directors Diversity Terhadap Nilai Perusahaan dalam Perspektif Corporate Governance. Jurnal Riset Akuntansi Dan Keuangan, 8(2), 307–318. https://doi.org/10.17509/jrak.v8i2.21825

Rahayu, S., dan Nugroho, S. (2014). Pengaruh Komposisi dan Pendidikan Dewan Perusahaan terhadap Nilai Perusahaan dalam Pelaksanaan Good Corporate Governance pada Badan Usaha Milik Negara yang Terdaftar di Bursa Efek Indonesia. Jurnal Manajemen Dan Bisnis Sriwijaya, 12(4), 357–367. https://doi.org/10.29259/jmbs.v12i4.3185

Ramdhania, D. L., Yulia, E., dan Leon, F. M. (2020). Pengaruh Gender Diversity Dewan Direksi dan CEO terhadap Nilai Perusahaan Sektor Property, Real Estate dan Pembangunan Di Indonesia. Jurnal Wacana Ekonomi, 19(2), 24–37.

Samin, dan Wijaya, S. Y. (2015). Implikasi kinerja dan independensi dewan direksi terhadap kecenderungan perubahan strategi perusahaan. Equity, 18(2), 105–118. http://dx.doi.org/10.34209/equ.v18i2.462

Saputra, W. S. (2019). Pengaruh Diversitas Dewan Direksi terhadap Nilai Perusahaan. Jurnal Riset Manajemen Dan Bisnis, 4(3), 503–510.

Shaki, D. L., Falack, V., Maurice, A., dan Bassey, E. U. (2020). Board Diversity on Firm Value of Financial Institutions. International Journal of Advanced Academic Research, 6(9), 74–82. https://doi.org/10.46654/ij.24889849

Shivashankar, S., Mitra, I., Prakash, A., dan Panwar, N. (2020). The Effect of Gender and Work Experience on Psychological Attributes at Workplace. Ushus-Journal of Business Management, 19(2), 1–19. https://doi.org/10.12725/ujbm.51.1

Spence, M. (1973). Job Market Signaling. The Quarterly Journal of Economics, 87(3), 355–374. https://doi.org/10.2307/1882010

Sproten, A. N., Diener, C., Fiebach, C. J., dan Schwieren, C. (2018). Decision making and age: Factors influencing decision making under uncertainty. Journal of Behavioral and Experimental Economics, 76, 43–54. https://doi.org/10.1016/j.socec.2018.07.002

Su, W., Peng, Mi. W., Tan, W., dan Cheung, Y. L. (2014). The Signaling Effect of Corporate Social Responsibility in Emerging Economies. Journal of Business Ethics, 134(3), 1–13. https://doi.org/10.1007/s10551-014-2404-4

Supriatna, A., dan Ermond, B. (2019). Peranan Direktur Independen Mewujudkan Good Corporate Governance. Jurnal Yuridis, 6(1), 67–93. http://dx.doi.org/10.35586/jyur.v6i1.793

Vintilă, G., dan Gherghina, Ş. C. (2013). Board of Directors Independence and Firm Value : Empirical Evidence Based on the Bucharest Stock Exchange Listed Companies. International Journal of Economics and Financial Issues, 3(4), 885–900.

Yogiswari, N. L. P. P., dan Badera, I. D. N. (2019). Pengaruh Board Diversity Pada Nilai Perusahaan Dalam Perspektif Corporate Governance. E-Jurnal Akuntansi Universitas Udayana, 26(3), 2070–2097. https://doi.org/10.24843/EJA.2019.v26.i03.p15


Refbacks

  • There are currently no refbacks.


Copyright (c) 2021 Konferensi Riset Nasional Manajemen Akuntansi dan Ekonomi

Diterbitkan oleh: 

Fakultas Ekonomi dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta

Jl. RS Fatmawati No. 1, Pondok Labu, Jakarta Selatan, Indonesia 12450

Prosiding BIEMA is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.