Pengaruh Board Diversity Pada Nilai Perusahaan Dalam Perspektif Corporate Governance

Pengaruh Board Diversity Pada Nilai Perusahaan Dalam Perspektif Corporate Governance

Board composition is one particular issue regarding corporate governance. This study aims to find empirical evidence regarding the effect of board diversity proxied by gender diversity, nationality diversity, educational background, and the proportion of outside directors on firm value. This researc...

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Main Authors: Ni Luh Putu Purna Yogiswari, I Dewa Nyoman Badera
Format: Article
Language:Indonesian
Published: Universitas Udayana 2019-03-01
Series:E-Jurnal Akuntansi
Online Access:https://ojs.unud.ac.id/index.php/Akuntansi/article/view/45626
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spelling doaj-8b8e5af7765d4def8d314e83b9c1198a2020-11-25T02:32:25ZindUniversitas UdayanaE-Jurnal Akuntansi2302-85562019-03-012070209710.24843/EJA.2019.v26.i03.p1545626Pengaruh Board Diversity Pada Nilai Perusahaan Dalam Perspektif Corporate GovernanceNi Luh Putu Purna Yogiswari0I Dewa Nyoman Badera1Fakultas Ekonomi dan Bisnis Universitas UdayanaFakultas Ekonomi dan Bisnis Universitas UdayanaBoard composition is one particular issue regarding corporate governance. This study aims to find empirical evidence regarding the effect of board diversity proxied by gender diversity, nationality diversity, educational background, and the proportion of outside directors on firm value. This research was conducted in basic industrial and chemical manufacturing companies listed on the Indonesia Stock Exchange with an observation period of 3 years, those of from 2015-2017. The method of determining the sample uses a purposive sampling. The sample of this study amounted to 39 companies with a total of 117 samples. Based on the results of the analysis, it can be concluded that gender diversity and the proportion of outside directors have no effect on firm value while there is a positive effect between nationality diversity and educational background on firm value. Keywords: Board diversity, corporate governance, and firm value.https://ojs.unud.ac.id/index.php/Akuntansi/article/view/45626
collection DOAJ
language Indonesian
format Article
sources DOAJ
author Ni Luh Putu Purna Yogiswari
I Dewa Nyoman Badera
spellingShingle Ni Luh Putu Purna Yogiswari
I Dewa Nyoman Badera
Pengaruh Board Diversity Pada Nilai Perusahaan Dalam Perspektif Corporate Governance
E-Jurnal Akuntansi
author_facet Ni Luh Putu Purna Yogiswari
I Dewa Nyoman Badera
author_sort Ni Luh Putu Purna Yogiswari
title Pengaruh Board Diversity Pada Nilai Perusahaan Dalam Perspektif Corporate Governance
title_short Pengaruh Board Diversity Pada Nilai Perusahaan Dalam Perspektif Corporate Governance
title_full Pengaruh Board Diversity Pada Nilai Perusahaan Dalam Perspektif Corporate Governance
title_fullStr Pengaruh Board Diversity Pada Nilai Perusahaan Dalam Perspektif Corporate Governance
title_full_unstemmed Pengaruh Board Diversity Pada Nilai Perusahaan Dalam Perspektif Corporate Governance
title_sort pengaruh board diversity pada nilai perusahaan dalam perspektif corporate governance
publisher Universitas Udayana
series E-Jurnal Akuntansi
issn 2302-8556
publishDate 2019-03-01
description Board composition is one particular issue regarding corporate governance. This study aims to find empirical evidence regarding the effect of board diversity proxied by gender diversity, nationality diversity, educational background, and the proportion of outside directors on firm value. This research was conducted in basic industrial and chemical manufacturing companies listed on the Indonesia Stock Exchange with an observation period of 3 years, those of from 2015-2017. The method of determining the sample uses a purposive sampling. The sample of this study amounted to 39 companies with a total of 117 samples. Based on the results of the analysis, it can be concluded that gender diversity and the proportion of outside directors have no effect on firm value while there is a positive effect between nationality diversity and educational background on firm value. Keywords: Board diversity, corporate governance, and firm value.
url https://ojs.unud.ac.id/index.php/Akuntansi/article/view/45626
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AT idewanyomanbadera pengaruhboarddiversitypadanilaiperusahaandalamperspektifcorporategovernance
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