GOOD CORPORATE GOVERNANCE DAN GENDER DIVERSITY TERHADAP KINERJA BADAN USAHA PADA SEKTOR NON-KEUANGAN YANG TERDAFTAR DALAM BURSA EFEK INDONESIA PERIODE 2012-2016

  • Clara Claudia Gunawan Jurusan Managemen / Universitas Surabaya
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Keywords: Corporate Governance, Keberagaman Gender, Firm Performance

Abstract

Abstrak - Penelitian ini bertujuan untuk menguji pengaruh Komisaris Wanita, Komisaris Independen, dan Dewan Komisaris sebagai variabel independen terhadap Kinerja perusahaan yang diukur dengan accounting-based (ROA) dan market-based (Tobin's Q) pada perusahaan non-keuangan (delapan sektoral) yang terdaftar dalam Bursa Efek Indonesia (BEI) sebagai variabel dependen. Penelitian ini menggunakan perspektif kuantitatif dengan regresi linier dan model dalam data panel untuk semua pengamatan penelitian yang digunakan dalam penelitian ini. Jumlah observasi dalam penelitian ini adalah 1720, terdiri dari 344 perusahaan yang telah terdaftar di Bursa Efek Indonesia (BEI) periode 2012-2016. Hasil penelitian menunjukkan bahwa Komisaris Wanita dan Komisaris Independen memiliki pengaruh positif signifikan terhadap kinerja badan usaha berdasarkan ROA. Pada pengukuran kedua menunjukkan bahwa Komisaris Wanita memiliki pengaruh positif signifikan terhadap kinerja badan usaha berdasarkan Tobin's Q dan Komisaris Independen memiliki pengaruh positif signifikan terhadap kinerja badan usaha berdasarkan Tobin's Q.

Kata Kunci: Corporate Governance, Keberagaman Gender, Kinerja badan usaha.

Abstract - The objective of this research is to examine the effect of Female Commissioners, Independent Commissioners and Board of Commissioners as independent variables to firm performance measured by accounting-based (ROA) and market-based (Tobin's Q) of non-financial firm (eight sectoral) listed on Indonesia Stock Exchange (IDX) as the dependent variable. The research uses quantitative perspective with linier regression and model in a panel data for all of the research’s observation that used in this research. The number of observation in this research are 1720, consists of 344 firms that has been enlisted on Indonesia Stock Exchange for 2012-2016 period. The results shows that the Female Commissioners and Independent Commissioner have a significant positive effect on firm performance based on ROA. In the second measurement shows that the Female Commissioners has a significant positive effect on firm performance based on Tobin's Q and Independent Commissioners having a significant positive effect on firm performance based on Tobin's Q.

Keywords: Corporate Governance, Keberagaman Gender, Firm Performance.

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Published
2019-09-01
Issue
Vol. 8 No. 1 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (September)
Section
Bidang Manajemen (M)

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