scholarly journals PENGARUH DIVERSITAS JENDER DAN UKURAN DEWAN TERHADAP DIVIDEND PAYOUT

2021 ◽  
pp. 1155
Author(s):  
Herni Kurniawati ◽  
Fanny Andriani Setiawan
Keyword(s):  
Board Of Directors ◽  
Annual Report ◽  
Gender Diversity ◽  
Secondary Data ◽  
Quantitative Approach ◽  
Board Members ◽  
Manufacturing Companies ◽  
Dividend Payout ◽  
Dividend Payments ◽  
The Board Of Directors

The purpose of this research is to empirically prove how gender diversity and the size of the board have an impact on the dividends paid to investors in manufacturing companies. This research uses a descriptive quantitative approach. This research sample is secondary data from the annual report of manufacturing companies for the 2016-2019 period. The software used in this research is the eviews 10 program. This research provides the following results: (1) that the gender diversity of board members in manufacturing companies does not affect dividend payments; and (2) the size of the board of directors in manufacturing companies does not affect dividend payments/dividend payments in manufacturing companies. The implication of this research is to give advice to companies to recruit more board members to force companies to better protect and prioritize the interests of shareholders through cash disbursement in the form of dividends, so that they will be able to attract investors to invest. Contribute by increasing knowledge related to research on what things encourage dividend payments to investors. These factors include gender diversity and the size of the company's board members.Tujuan riset ini adalah membuktikan secara empiris bagaimana keragaman gender dan ukuran anggota dewan berdampak terhadap dividen yang dibayarkan untuk investor perusahaan manufaktur. Riset ini memakai metode deskriptif pendekatan kuantitatif. Sampel riset ini berupa data sekunder dari laporan tahunan perusahaan manufaktur periode 2016-2019. Perangkat lunak yang digunakan riset ini adalah program eviews 10. Riset ini memberikan hasil: (1) bahwa keragaman gender anggota dewan di perusahaan manufaktur tidak mempengaruhi pembayaran dividen; dan (2) ukuran dewan direksi pada perusahaan manufaktur tidak mempengaruhi pembayaran dividen/pembayaran dividen pada perusahaan manufaktur. Implikasi riset ini yaitu memberikan saran ke perusahaan untuk merekrut banyak anggota dewan untuk memaksa perusahaan lebih melindungi dan mengutamakan kepentingan pemegang saham melalui pencairan kas dalam bentuk deviden, sehingga akan mampu menarik investor untuk berinvestasi. Berkontribusi dengan menambah pengetahuan terkait riset mengenai hal-hal apa saja yang mendorong pembayaran dividen kepada investor. Faktor-faktor tersebut meliputi keragaman gender dan ukuran anggota dewan perusahaan.

scholarly journals The Role of Ethnicity, Gender and Diversity of Director's Experience on Company Performance

2021 ◽  
Vol 6 (1) ◽  
pp. 25-31
Author(s):  
Anita Ade Rahma ◽  
Titah Fadhilah Harahap ◽  
Desi Ilona ◽  
Febri Aldi
Keyword(s):  
Board Of Directors ◽  
Audit Quality ◽  
Annual Report ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Company Performance ◽  
Insignificant Effect ◽  
The Board Of Directors

This study aimed to analyze the influence of ethnicity, gender and board of director’s experience diversity on the company performance. The data used are secondary data from the financial statements and annual report from 2011 to 2017. Samples were taken  randomly on all companies listed in Indonesia Stock Exchange as many as 266 companies. The results of this study prove that ethnicity and experience of the board of directors not significantly effect on company performance (ROS). However, the results of gender on board of directors showed negative and significant impact on company performance (ROS). Company age and audit quality have insignificant effect on company performance (ROS).

scholarly journals Pengaruh Kepemilikan Keluarga, Ukuran Dewan Direksi, Dan Proporsi Direktur Independen Terhadap Tingkat Pengungkapan Sukarela

2019 ◽  
Vol 1 (3) ◽  
pp. 1376-1391
Author(s):  
Ridwan Ridwan ◽  
Mayar Afriyenti
Keyword(s):  
Board Of Directors ◽  
Voluntary Disclosure ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Independent Directors ◽  
Family Ownership ◽  
Board Structure ◽  
Manufacturing Companies ◽  
The Board Of Directors

This study aims to examine the effect of family ownership, board size, and the proportion of independent directors on the level of voluntary disclosure. This research is classified as causative research. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. By using the purposive sampling method, there are 57 companies as research samples. Family ownership is measured by the percentage of share ownership, the size of the board of directors is measured by the number of board of directors of the company, the proportion of independent directors is measured by the percentage of independent directors on board structure and voluntary disclosure is measured by the disclosure index. The type of data used is secondary data obtained from www.idx.co.id. The analytical method used is multiple linear regression. The results of this study show Family ownership has a negative and significant effect on the level of voluntary disclosure. The size of the board of directors has a positive and significant effect on the level of voluntary disclosure, and the proportion of independent directors has a positive and not significant effect on the level of voluntary disclosure.

scholarly journals Pengaruh Corporate Governance Terhadap Pemilihan Auditor Eksternal (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017)

2019 ◽  
Vol 7 (1) ◽  
pp. 1453
Author(s):  
Yelsa Yulia Efwita ◽  
Erinos NR
Keyword(s):  
Corporate Governance ◽  
Board Of Directors ◽  
Audit Committee ◽  
Stock Exchange ◽  
Secondary Data ◽  
Manufacturing Companies ◽  
External Auditors ◽  
The Board Of Directors ◽  
Big Four ◽  
Selection Of

The purpose of the research is to know the corporate governance that is proxied by the board of commissioners, the effectiveness of the audit committee and the board of directors on the selection of external auditors. This study uses secondary data from the company's annual report for 2015-2017. The sampling method in this study used purposive sampling with a sample of 67 manufacturing companies listed on the Indonesia Stock Exchange in 2015-217. The analysis used in this study is logistic regression analysis. The results showed that the board of commissioners, the effectiveness of the audit committee had a significant positive effect on the selection of external auditors, while the board of directors did not influence the selection of quality external auditors.Keywords: auditor selection, big four, board of commissioners, board of directors

scholarly journals PERAN MEDIASI KINERJA KEUANGAN PADA HUBUNGAN DEWAN DIREKSI DENGAN REAKSI INVESTOR

2020 ◽  
Vol 10 (1) ◽  
pp. 77-92
Author(s):  
Fransiskus Eduardus Daromes ◽  
Robert Jao
Keyword(s):  
Financial Performance ◽  
Board Of Directors ◽  
Stock Exchange ◽  
Secondary Data ◽  
Annual Reports ◽  
Manufacturing Companies ◽  
The Board Of Directors ◽  
Mediation Hypothesis ◽  
Investor Reaction ◽  
Research Period

This study aimed to investigate the effect of the board of directors on the reaction of investors are tested both directly and through financial performance. The population used is all manufacturing companies listed on the Indonesia Stock Exchange (IDX) with a research period of 2015-2018. The number of samples is 32 companies every year which are selected by the method of purposive sampling and using secondary data from annual reports. The analytical method used is path analysis and mediation hypothesis testing is carried out using the sobel test. The analysis shows that the board of directors has a positive but not significant effect on investor reaction. Further results show that the board of directors has a positive and significant effect on financial performance. Financial performance has a positive and significant impact on investor reaction. This study also shows that financial performance plays a role in mediating the influence of the board of directors on investor reaction

scholarly journals Analisis Pengaruh Diversitas Gender, Kepemilikan Institusional, dan Ukuran Perusahaan terhadap Kinerja Keuangan

2018 ◽  
Vol 16 (1) ◽  
pp. 64 ◽  
Author(s):  
Dewi Sri ◽  
Lisaime .
Keyword(s):  
Financial Performance ◽  
Board Of Directors ◽  
Firm Size ◽  
Sampling Method ◽  
Stock Exchange ◽  
Gender Diversity ◽  
Institutional Ownership ◽  
Manufacturing Companies ◽  
The Board Of Directors ◽  
Positive Effect

Research on the analysis of the effect of gender diversity, institutional ownership, and firm size on financial performance using the population of manufacturing companies listed on the Indonesia Stock Exchange (IDX). Sampling was done by purposive sampling method as many as 65 companies. This study wants to see the effect of gender diversity, institutional ownership, and firm size on financial performance. Based on the results of testing the hypothesis obtained that Ha is accepted, namely institutional ownership has a positive effect on financial performance. While the hypothesis for the gender of the board of directors, the gender of the board of directors and the size of the company shows that H0 is accepted, namely the gender of the board of directors, the gender of the board of directors, and the size of the company does not have a positive effect on financial performance

Dampak Tata Kelola Perusahaan Terhadap Kebijakan Pembayaran Dividen Pada Perusahaan Manufaktur

2021 ◽  
Vol 26 (3) ◽  
pp. 394
Author(s):  
Veren V. Natalie, Yunita Kusumaningrum, H. S. Lestari
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Investment Decision ◽  
Gender Diversity ◽  
Secondary Data ◽  
Payout Policy ◽  
Dividend Payout ◽  
Dividend Payments ◽  
Negative Effect ◽  
Board Gender Diversity

This research paper scrutinizes the influence of corporate governance which was one of the determinants of dividend payments policy. A total of 195 manufaturing companies listed on Indonesia Stock Exchange used for sampel on this research and using 5 years period start from 2016-2020. The data used in this paper is secondary data and the sampling method is using purposive sampling method. The panel data regression methode is used for this research to test the influence of independent variable toward dependent variable. The outcame of this study reveal that board gender diversity and return on asset ratio (ROA) have negative effect on dividend payout ratio (DPR). However, board size and leverage have no effect on dividend payout ratio (DPR). This research expected to provide an information and overview to investor in making investment decision to pay attention to coporate governance because it's has an impact on the firm's dividend payout policy.

scholarly journals Pengaruh Persentase dan Keberadaan Perempuan Hindu dalam Jajaran Pengurus pada Kinerja Bank Perkreditan Rakyat di Bali

2021 ◽  
Vol 31 (4) ◽  
Author(s):  
I Wayan Sudiana ◽  
Ni Ketut Muliati ◽  
Anak Agung Ketut Agus Suardika ◽  
Ni Wayan Yuniasih
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Board Of Directors ◽  
Gender Diversity ◽  
Sampling Technique ◽  
Board Members ◽  
Company Performance ◽  
The Board Of Directors ◽  
Hindu Women ◽  
Positive Effect

Research on the influence of women on company performance has shown inconsistent results. This study wanted to determine the effect of the percentage and presence of Hindu women in the board of directors on the performance of BPRs in Bali. Gender in this study is seen from two aspects, namely the percentage and the presence of female board members. The population in this study was all rural banks in Bali. The sample was determined by using purposive sampling technique and obtained 110 companies that met the criteria. Hypothesis testing is done using multiple regression analysis. The results showed that the percentage of Hindu female board members had no effect on company performance, while the presence of Hindu female board members had a positive effect on company performance. Keywords: Gender Diversity; Hindu Women; Firm Performance.

scholarly journals THE IMPACT OF BOARD OF DIRECTORS CHARACTERISTICS ON FINANCIAL PERFORMANCE IN MANUFACTURING COMPANIES ON IDX

2021 ◽  
Vol 9 (08) ◽  
pp. 121-130
Author(s):  
Aris Sudibyo ◽  
◽  
Hendra Wijaya ◽  
Keyword(s):  
Financial Performance ◽  
Board Of Directors ◽  
Annual Report ◽  
Secondary Data ◽  
Educational Background ◽  
Demographic Characteristics ◽  
Manufacturing Companies ◽  
Return On Assets ◽  
Female Directors ◽  
The Impact

This study aims to determine the impact of the demographic characteristics of the director on the companys financial performance. The demographic characteristics used are age of the director, proportion of female directors, educational background of directors, and tenure of directors. This research begins with data collection. Collected data is in the form of secondary data obtained by downloading from the IDX, the downloaded data is the annual report of manufacturing companies 2017-2019 period. After that, the data were analyzed using multiple linear regression. Age of directors, proportion of female directors, educational background of directors, and tenure of directors were measured using proportions. The companys financial performance is measured using return on assets.

scholarly journals Analysis of The Good Corporate Governance Effect on Profitability in Registered Manufacturing Companies in Indonesia Stock Exchange

2019 ◽  
Vol 2 (1) ◽  
pp. 39-48
Author(s):  
Sutri Handayani
Keyword(s):  
Corporate Governance ◽  
Board Of Directors ◽  
Significant Influence ◽  
Audit Committee ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Manufacturing Companies ◽  
Good Corporate Governance ◽  
The Board Of Directors

This study aimed to find out the effect of Good Corporate Governance toward profitability of listed manufacturer companies in Indonesian stock exchange in 2012-2016 periods. The proxies of Good corporate governance are board of commissioners, board of directors, and audit committee. Moreover, the profitability is measured by Return On Equity (ROE). Population in this study were  registered manufacturer companies in Indonesian stock exchange in 2012-2016 periods. The sampling technique is purposive sampling method. Based on this method, it is obtained 29 companies. The type of data is secondary data. The data processing uses SPSS (Statistical Package for Social Science) v.20. The data analysis technique used multiple linear regressions. The result of this study showed  that partially, the Board of Commissioners and the Audit Committee have no significant effect on profitability while the Board of Directors has a significant influence on profitability. Simultaneously the Board of Commissioners, the Board of Directors, and the Audit Committee had a significant influence on profitability.

scholarly journals Influence Of Gender Of The Board Of Directors On Firm Performance With The Intensity Of Innovation As Moderate Variable

2021 ◽  
Vol 15 (2) ◽  
pp. 198-216
Author(s):  
Hidayati Nur Rochmah ◽  
Hayyu Rachma Annisa ◽  
Wisudanto Mas Soeroto
Keyword(s):  
Firm Performance ◽  
Board Of Directors ◽  
Stock Exchange ◽  
Gender Diversity ◽  
Secondary Data ◽  
Company Performance ◽  
Board Diversity ◽  
Creative Solutions ◽  
The Board Of Directors ◽  
Innovation Intensity

ABSTRACT This study aims to examine the role of innovation intensity in moderating the influence of board gender on company performance. This study uses quantitative data with data sources in secondary data, which will be processed using SPSS 22 software. This study's population are non-financial companies listed on the Indonesia Stock Exchange for the period 2014-2018 with 690 observations. This study found that board diversity has a positive effect on company performance. The higher the level of board diversity in this case the gender in a board, the higher the level of firm performance. The gender of the board of directors can help in making decisions because there are different perspectives on the discussion. Different perspectives will create a sense of caution which can help prevent risks. Besides, this study also found that the intensity of innovation could strengthen or moderate the effect of board diversity on firm performance. The company's intensity of innovation is higher when there are women on its board of directors. This is because various perspectives are important to be able to provide creative solutions, such as innovation. The intensity of innovation can increase when there is gender diversity on the board of directors to make firm performance increase.

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