PENGARUH BOARD DIVERSITY PADA DEWAN KOMISARIS TERHADAP FINANCIAL PERFORMANCE PERUSAHAAN YANG TERDAFTAR di BURSA EFEK INDONESIA PERIODE 2015-2019
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Abstract
Abstract ‐ This study aims to examine the influential factors on Financial Performance such as the Woman on Board, Board Size,Board Independen,Firm Size, and Leverage in companies listed on the Indonesia Stock Exchange (IDX) for the period 2014‐2018. This study uses a quantitative approach using multiple linear regression methods to analyze data. The sample in this study are all companies listed on the Indonesia Stock Exchange in the period 2015‐2019. The independent variables of this study are Woman on Board, Board Size,Board Independen,Firm Size, and Leverage which are measured using Return On Asset and Tobin’s Q. The result of this research Woman on Board have insignificant to ROA but have negative significant to Tobin’s Q, Board size have insignificant to ROA and Tobin’s Q, Board Independent have insignificant to ROA but have negative significant to Tobin’s Q, Firm size have positive significant to ROA but have negative significant to Tobin’s Q, leverage have negative significant to ROA but have positive significant to Tobin’s Q.
Keywords: Woman on Board,Board Size,Board Independen, financial performance
Abstrak ‐ penelitian ini bertujuan untuk meneliti faktor‐faktor yang berpengaruh terhadap Financial Performance seperti Wanita di Jajaran Dewan Komisari, Ukuran Dewan Komisaris, Dewan Komisaris Independen, Ukuran Perusahaan dan Laverage pada perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015‐2019. Penelitian ini menggunakan pendekatan kuantitatif dengan menggunakan metode regresi linear berganda untuk melakukan analisis data. Sampe dalam penelitian ini adalah seluruh perusahaan yang terdaftar di Bursa Efek Indonesia periode 2015‐2019. Hasil dalam penelitian menyatakan bahwa variabel wanita di jajaran komisaris tidak memiliki pengaruh terhadap ROA tetapi memiliki pengaruh negative signifikan terhadap Tobin’s Q, ukuran dewan komisaris tidak memiliki pengaruh terhadap ROA dan Tobin’s Q, Komisaris Independen tidak memiliki pengaruh terhadap ROA tetapi memiliki pengaruh negatif signifikan terhadap Tobin’s Q, Ukuran Perusahaan memiliki pengaruh positif signifikan terhadap ROA tetapi memiliki pengaruh negative signifikan terhadap Tobin’s Q dan variabel leverage memiliki pengaruh negatif signifikan terhadap ROA tetapi memiliki pengaruh positif signifikan terhadap Tobin’s Q.
Kata Kunci: Wanita di jajaran dewan komisaris, ukuran dewan komisaris,komisaris independen, dan kinerja keuangan.
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