scholarly journals Kinerja Modal Intelektual, Keragaman Gender dan Keragaman Kewarganegaraan dalam Dewan Direksi

2017 ◽  
Vol 9 (1) ◽  
pp. 1
Author(s):  
Erfelinda Noorkhaista ◽  
Dahlia Sari
Keyword(s):  
Board Of Directors ◽  
Intellectual Capital ◽  
Positive Impact ◽  
Stock Exchange ◽  
Gender Diversity ◽  
Board Structure ◽  
Manufacturing Companies ◽  
Cross Sectional ◽  
Empirical Tests ◽  
Nationality Diversity

AbstractThis study aims to study the impacts of gender and nationality diversity on board structure to intellectual capital performance of manufacturing companies in Indonesia. The samples are 137 manufacturing company listed on the Indonesia Stock Exchange in 2014. Samples were studied using the linear cross-sectional regression model.  Based on the results of empirical tests, we concluded that gender diversity on board structure that are measured by percentage and dummy, do not have impact on intellectual capital performance of manufacturing companies in Indonesia. This shows that the synergy expected in gender diversity have not been able to increase intellectual capital performance. However, nationality diversity on board structure, that are also measured by percentage and dummy, shows positive impact on intellectual capital performance of manufacturing companies in Indonesia. This result shows that nationality diversity can be considered as the factors in appointing board of directors to increase intellectual capital performance. Intellectual capital performance in this study is measured by VAICTM.AbstrakPenelitian ini bertujuan untuk meneliti pengaruh keragaman gender dan keragaman kewarganegaraan dalam dewan direksi terhadap kinerja modal intelektual perusahaan manufaktur di Indonesia. Sampel penelitian adalah 137 sampel perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2014. Sampel diolah dengan metode regresi linear cross-sectional. Berdasarkan hasil uji empiris, diperoleh kesimpulan bahwa keragaman gender dalam dewan direksi, yang diukur dengan persentase dan dummy, tidak berpengaruh terhadap kinerja modal intelektual perusahaan manufaktur di Indonesia. Hal ini menunjukkan bahwa sinergi yang diharapkan dalam keragaman gender belum dapat mendorong peningkatan kinerja modal intelektual perusahaan. Namun hasil pengujian keragaman kewarganegaraan dalam dewan direksi, yang juga diukur dengan persentase dan dummy, menunjukkan pengaruh positif terhadap kinerja modal intelektual perusahaan manufaktur di Indonesia. Hal ini menunjukkan bahwa faktor keragaman kewarganegaraan dapat menjadi faktor yang dipertimbangkan dalam pengangkatan dewan direksi dengan tujuan untuk dapat mendorong peningkatan kinerja modal intelektual. Kinerja modal intelektual pada penelitian ini diukur menggunakan VAICTM.

scholarly journals BOARD GENDER DIVERSITY AND ITS IMPACT ON FIRM VALUE AND FINANCIAL RISK

2019 ◽  
Vol 9 (3) ◽  
pp. 407
Author(s):  
Yunia Panjaitan
Keyword(s):  
Board Of Directors ◽  
Firm Value ◽  
Financial Risk ◽  
Positive Impact ◽  
Stock Exchange ◽  
Gender Diversity ◽  
Multiple Linear Regression Model ◽  
Manufacturing Companies ◽  
Board Gender Diversity ◽  
The Impact

One of the things that can be done to maximize firm value is by having a board of directors with diverse characteristics. Gender diversity in the firm’s board of directors can bring a positive impact to the firm. Females are generally more risk-averse than males, and this could lead to a lower risk that must be borne by the firm. This study is conducted to investigate the impact of Board Gender Diversity to firm’s value and financial risk. Using 51 manufacturing companies listed in the Indonesia Stock Exchange from year 2016 to 2017, data was analyzed with the multiple linear regression model for panel data. The findings suggest that the presence of female directors has a positive and significant effect to firm’s value, and a negative but not significant effect to firm’s financial risk

Diversity and the Performance of Selected Financial Institutions of Asia

2018 ◽  
Vol 2 (1) ◽  
pp. 1
Author(s):  
Shafaque Fatima ◽  
Saqib Sharif
Keyword(s):  
Financial Institutions ◽  
Positive Impact ◽  
Financial Institution ◽  
Gender Diversity ◽  
Business Case ◽  
Ordinary Least Squares ◽  
Cross Sectional ◽  
Age Diversity ◽  
The Impact ◽  
Nationality Diversity

Linking with the business case for diversity, this study examines whether the top management team (TMT) and the board of directors (BODs) diversity has a positive impact on financial institution (FI) performance in select countries of Asia least researched domain. We use data from 119 financial institutions across Asia for the year 2015, initially 1,447 institutions; however, incomplete data was excluded from final analysis. We use three proxies for diversity, that is, nationality diversity, gender diversity, and age diversity of TMT and BODs. To investigate the impact of TMT and BODs diversity, cross-sectional ordinary least-squares estimation is applied, using Return on Average Assets (ROAA%) as a measure of performance.  We find that nationality diversity and age diversity is positively and significantly related to FIs performance. Our evidence indicates that executives and board members with diverse exposure and younger age improve FIs profitability. However, there is no significant relationship between gender and FIs performance.

scholarly journals Pengaruh Board Diversity Pada Nilai Perusahaan Dalam Perspektif Corporate Governance

2019 ◽  
pp. 2070 ◽  
Author(s):  
Ni Luh Putu Purna Yogiswari ◽  
I Dewa Nyoman Badera
Keyword(s):  
Corporate Governance ◽  
Firm Value ◽  
Stock Exchange ◽  
Gender Diversity ◽  
Educational Background ◽  
Manufacturing Companies ◽  
Outside Directors ◽  
Board Diversity ◽  
Chemical Manufacturing ◽  
Nationality Diversity

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.

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 Gender diversity and firm value: a study on boards of public manufacturing firms in Indonesia

2017 ◽  
Vol 15 (3) ◽  
pp. 276-284
Author(s):  
Syamsudin Syamsudin ◽  
Erna Setiany ◽  
Sajidah Sajidah
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Board Of Directors ◽  
Firm Value ◽  
Stock Exchange ◽  
Gender Diversity ◽  
Manufacturing Firms ◽  
Manufacturing Companies ◽  
Short Term ◽  
Research Results

This study aims to analyze the effect of gender diversity in both the Board of Commissioners and Board of Directors, as well as the effect of education background of the President Commissioner on the firm value. Gender diversity is measured from the proportion of women in Board of Commissioners and Board of Directors, while the education background is measured by the education background of the President Commissioner. In this research, the firm value is measured by Tobins Q. The sample used in this study consist of 70 manufacturing companies listed in Indonesian Stock Exchange in the year 2012. This study employs multiple linear regression to draw the research results. The analysis results show that gender diversity in both the Board of Commissioners and Board of Directors significantly affects firm value. On the contrary, the education background of the President Commissioner does not affect firm value. This result support the argument that diversity of boards will, through various ways, affect firm financial value in the long and short term.

scholarly journals KEMAMPUAN KEPEMILIKAN INSTITUSIONAL MEMODERASI PENGARUH DIVERSITAS GENDER, KEBANGSAAN, PENGALAMAN DEWAN PADA LUAS INTELLECTUAL CAPITAL DISCLOSURE

2018 ◽  
pp. 543
Author(s):  
IA Ika Vedanti Pratiwi ◽  
I Dewa Nyoman Badera ◽  
I Ketut Budiartha
Keyword(s):  
Regression Analysis ◽  
Intellectual Capital ◽  
Negative Impact ◽  
Positive Impact ◽  
Gender Diversity ◽  
Institutional Ownership ◽  
Absolute Difference ◽  
Analysis Technique ◽  
Nationality Diversity ◽  
Research Show

This research aims to obtain empirical evidence about the effect of gender diversity, nationality, experience on the wideness of IC Disclosure with institutional ownership as moderating variable. The sample of this research amounted to 78 companies from 440 non financial companies with intensive intellectual capital that are registered at BEI during period year of 2012-2015. Data analysis technique used in this research is multiple regression analysis and absolute difference value test. The result of this research show that gender diversity has negative impact on the wideness of IC Disclosure, nationality diversity has positive impact on the wideness of IC Disclosure, experience diversity has not impact on the wideness of IC Disclosure, the institutional ownership is able to moderate the effect of gender and nationality diversity on the wideness of IC Disclosure, the institutional ownership is not able to moderate the effect of experience diversity on the wideness of IC Disclosure.

scholarly journals Intellectual Capital, Financial Performance and Companies’ Sustainable Growth: Evidence from the Korean Manufacturing Industry

2018 ◽  
Vol 10 (12) ◽  
pp. 4651 ◽  
Author(s):  
Jian Xu ◽  
Binghan Wang
Keyword(s):  
Financial Performance ◽  
Intellectual Capital ◽  
Manufacturing Industry ◽  
Positive Impact ◽  
Stock Exchange ◽  
Influencing Factor ◽  
Physical Capital ◽  
Sustainable Growth ◽  
Manufacturing Companies ◽  
The Impact

Intellectual capital (IC) is considered to be a wealth generator and driver of financial performance thus creating competitive advantage and sustainability in business. This paper empirically investigates the impact of IC on financial performance and sustainable growth in the Korean manufacturing industry. Multiple regression models are applied with data collected from 390 manufacturing companies listed on the Korean Stock Exchange during 2012–2016. The results of the analysis show that IC has a positive impact on financial performance and companies’ sustainable growth. In addition, companies’ performance and sustainable growth are positively related to physical capital, human capital (HC), and relational capital (RC). RC is found to be the most influencing factor. Finally, innovative capital captures additional information on structural capital (SC) which negatively affects the performance of Korean manufacturing companies. The results extend the understanding of IC in creating corporate value and building sustainable advantages in emerging economies.

scholarly journals Gender Diversity, Board Composition, Intellectual Capital and Its Effect on Firm Performance

2021 ◽  
Vol 10 (1) ◽  
pp. 62-76
Author(s):  
Rehgita Ayu Lestari
Keyword(s):  
Firm Performance ◽  
Board Of Directors ◽  
Intellectual Capital ◽  
Stock Exchange ◽  
Gender Diversity ◽  
Fixed Effect Model ◽  
Political Connection ◽  
Effect Model ◽  
The Board Of Directors ◽  
Model Approach

The purpose of this study was to analyze the influence of gender diversity, board of directors, board of commissioner, independent commissioner, and intellectual capital on firm performance. The population in this study is all consumer goods industry sector companies listed on the Indonesia Stock exchange for the period 2014-2018. Sampling in this study using purposive sampling, as many as 40 companies were selected as samples with a total 200 observation. The analysis method used in this research is regression analysis with fixed effect model approach and hypothesis testing. The result showed that the board of directors, the proportion of independent commissioner, and intellectual capital have positve and significant effect on firm performance. Menwhile, gender diversity and the board of commissioner have no effect on firm performance. The advice provide is for investors and companies to pay attention and conside the variables that effect on firm performance such as the board of directors, the proportion of independent commissioners and intellectual capital as a consideration to assess the firm performance. As forfurther research, the gender diversity variable can be measured using other proxies such as the blau index or so on. Firthermore, researcher are also expected to add other independent variables that affect on firm performance such as political connection, firm size, and manajerial ownership

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

scholarly journals The Impact of Board Independence, Gender Diversity and Nationality Diversity on Firm Performance

2021 ◽  
Vol 16 (1) ◽  
pp. 323-346
Author(s):  
Aftab Mohd Idris ◽  
◽  
Ousama A. A. ◽  
Keyword(s):  
Corporate Governance ◽  
Firm Performance ◽  
Financial Market ◽  
Stock Exchange ◽  
Gender Diversity ◽  
Listed Companies ◽  
Board Independence ◽  
Board Structure ◽  
The Impact ◽  
Nationality Diversity

This study aimed to examine the relationship between board structure and firm performance measured by return on equity (ROE) and return on asset (ROA). 42 firms listed on the Qatar Stock Exchange (QSE) in 2018 were examined, using regression analysis. The study found that gender diversity (i.e., female directors on the board) had a positive significant relationship with firm performance in both measures, i.e., ROE and ROA. In addition, only board meeting and non-executive directors had significant relationships with firm performance measured by ROA. The findings of the study have some practical implications for some stakeholders, such as listed companies in Qatar and the Qatar Financial Market Authority. The Qatari listed companies will be able to understand the impact of board structure and the complementary benefits that may affect firm performance and thus strengthen the function of their boards. The Qatar Financial Market Authority will be able to understand the current practices of the corporate governance (CG) code; its strengths and weakness. Hence, it will be able to improve the code in order to overcome the weaknesses and strengthen good practices. Keywords: corporate governance, board independence, gender diversity, nationality diversity, firm performance

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