The Influence of Ethnic, Gender, and Qualification of Directors on Company Performance

2021 ◽  
Vol 6 (2) ◽  
pp. 15-20
Author(s):  
Rifki Putra Ananda ◽  
Desi Ilona ◽  
Anita Ade Rahma
Keyword(s):  
Data Analysis ◽  
Board Of Directors ◽  
Stock Exchange ◽  
Control Variable ◽  
Company Performance ◽  
Quality Audit ◽  
Performance Quality ◽  
Panel Data Regression ◽  
Data Regression ◽  
The Board Of Directors

This study aims to determine the effect of ethnic, gender and qualification of the board of directors on company performance. Two control variable are quality audit and company age. The sample in this study was taken random at the companies listing on the Indonesia Stock Exchange, which were 266 companies with a study period of 7 years from 2011-2017. Data analysis by used panel data regression. The results of this study indicate that gender has a negative and significant effect on company performance, while ethnic and qualification have no significant effect on company performance. Quality audit and company age have no significant effect on company performance.

scholarly journals Pengaruh Dewan Direksi, Komisaris Non Independen, dan Kepemilikan Manajerial pada Kinerja Perusahaan Manufaktur di BEI

2020 ◽  
Vol 30 (8) ◽  
pp. 1985
Author(s):  
I Made Dany Yadnyapawita ◽  
Ayu Aryista Dewi
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Board Of Directors ◽  
Stock Exchange ◽  
Managerial Ownership ◽  
Company Performance ◽  
Manufacturing Companies ◽  
Food And Beverage ◽  
The Board Of Directors ◽  
The Relationship

The purpose of this study was to determine the effect of the Board of Directors, Non Independent Commissioners, and Managerial Ownership to Manufacturing Company Performance on the Indonesia Stock Exchange. This research was conducted at food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in the period 2014-2018. Data analysis uses multiple linear regression to determine the relationship between more than two variables. Based on the results of the study stated the Board of Directors statistically has no significant effect to company performance (ROA). Non independent commissioners statistically has no effect to company performance (ROA), Managerial ownership has no statistically significant effect to company performance (ROA). Keywords: Board Of Directors; Independent Commissioners; Managerial Ownership; Company Performance.

scholarly journals Pergantian Dewan Komisaris Dan Dewan Direksi Terhadap Pengungkapan Laporan Keberlanjutan

Wahana ◽  
2021 ◽  
Vol 24 (1) ◽  
pp. 60-78
Author(s):  
Bunga Novitasari ◽  
Andi Manggala Putra ◽  
Akhmad Saebani
Keyword(s):  
Regression Analysis ◽  
Board Of Directors ◽  
Audit Committee ◽  
Stock Exchange ◽  
Corporate Sustainability ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Data Regression ◽  
The Board Of Directors ◽  
Sustainability Reports

This study aims to examine the turnover of the board of commissioners, board of directors, audit committee, and independent board of directors on the disclosure of sustainability reports. In this study turnover was measured using member recruitment and member removal. The sample in this study amounted to 135 samples from 45 financial companies listed on the Indonesia Stock Exchange during the 2016-2018 period. The analysis technique used is panel data regression analysis using STATA 13. The results of this study found that the recruitment of the board of commissioners, the board of directors, and the audit committee have a significant effect on disclosure of sustainability reports. The recruitment of an independent board of directors has no significant effect on disclosure of sustainability reports. While the removals of board of commissioners and directors have no effect. This study provides a new understanding of corporate governance in which the recruitment of members of the board of commissioners and directors will affect the disclosure of corporate sustainability reports. This study uses a new measure, that is the recruitment and removal of members of the board of commissioners and directors.

scholarly journals Pengaruh Board Diversity Terhadap Kinerja Perusahaan

2021 ◽  
pp. 26-32
Author(s):  
Muhammad Fikri Ramadhan
Keyword(s):  
Board Of Directors ◽  
Stock Exchange ◽  
Control Variable ◽  
Size Control ◽  
Company Performance ◽  
Manufacturing Companies ◽  
Board Diversity ◽  
Significant Negative Effect ◽  
The Board Of Directors ◽  
Negative Effect

This study aims to determine how the influence of Board Diversity on company performance in manufacturing companies listed on the Indonesia Stock Exchange. The sample in this study was taken at manufacturing companies on the Indonesia Stock Exchange, as many as 125 companies with a research period of 4 years from 2015-2018.The results showed that the gender variable of the board of directors had a significant negative effect on company performance, the age of the board of directors did not have a significant effect on company performance, while the ethnic variable of the board of directors had a significant positive effect on company performance and the education of the board of directors did not have a significant negative effect on company performance. Firm size control variable has a significant negative effect on company performance.

scholarly journals Can Board of Directors Diversity and Monitoring Intensity Improve Bank Profitability?

Performance ◽  
2021 ◽  
Vol 28 (01) ◽  
pp. 26
Author(s):  
Septian Yudha Kusuma ◽  
Sudarman Sudarman ◽  
Vita Arumsari
Keyword(s):  
Panel Data ◽  
Board Of Directors ◽  
Audit Quality ◽  
Stock Exchange ◽  
Composite Index ◽  
Bank Profitability ◽  
Panel Data Regression ◽  
Data Regression ◽  
The Board Of Directors

The purpose of this study to analyze the effect of board of directors diversity and monitoring intensity to profitability. Board of directors diversity measured by a composite index of gender, age, education, citizenship, and independence of the board of directors. Meanwhile, monitoring intensity measured by the composition of audit quality, number of meetings, and the number of committee. The objects are banks listed in the Indonesia Stock Exchange period of 2015-2017 with a panel data regression. Selected samples was 40 banks and 120 observation. The results showed that board of directors diversity had a significant negative on profitability, this result provoke a gap to the previous research. While monitoring intensity is positive significant to profitability. Some practical and implications will be discussed in this study.

Pengaruh Diversitas Dewan Komisaris dan Dewan Direksi Terhadap Kinerja Perusahaan (Studi Empiris: Perusahaan Manufaktur Di BEI Periode 2014-2018)

2021 ◽  
Vol 16 (1) ◽  
pp. 68-79
Author(s):  
LILIS GUSTIANA ◽  
Yeasy Darmayanti ◽  
Meihendri Meihendri
Keyword(s):  
Hypothesis Testing ◽  
Board Of Directors ◽  
Sampling Method ◽  
Stock Exchange ◽  
Educational Background ◽  
Company Performance ◽  
Manufacturing Companies ◽  
Educational Backgrounds ◽  
Age Diversity ◽  
The Board Of Directors

This study aims to determine the effect of board of commissioners and board of directors diversity on company performance in manufacturing companies listed on the Indonesia Stock Excharge for the  2014-2018 period.  By using purposive sampling method, obtained 45 samples of manufacturing companies listed on the Indonesia Stock Exchange. Based on the results of hypothesis testing, it was found that the age diversity of the board of commissioners had no significant effect on company performance; the diversity of board of  commissioners educational  background had no significant effect on company performance, the diversity of board of commissioners tenure had a significant effect on company performance. While the diversity of board of directors age had a significant effect on company performance, diversity the of educational backgrounds of the board of directors does not have a significant effect on company performance, and the diversity of tenure of the board of directors does not have a significant effect on company performance.  Keywords : Company Performance, Age, Education, Tenure, Board Of Commissioners Board Of Directors.

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 The Effect of Leverage, Capital Intensity and Deferred Tax Expense on Tax Avoidance

2020 ◽  
Vol 3 (2) ◽  
pp. 76
Author(s):  
Cicik Suciarti ◽  
Elly Suryani ◽  
Kurnia Kurnia
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Capital Intensity ◽  
Panel Data Regression ◽  
Data Regression ◽  
Deferred Tax ◽  
Tax Expense

This research was conducted to determine the simultaneous and partial effect of Leverage, Capital Intensity and Deferred Tax Expense on Tax Avoidance in the automotive subsector companies listed on the Indonesia Stock Exchange (IDX) during 2012-2018. The sampling technique used was purposive sampling. The method of data analysis uses panel data regression analysis using Eviews 10 software by conducting several stages of testing. The results of this study indicate that leverage, capital intensity, and deferred tax expense simultaneously significantly affect tax avoidance. Capital intensity partially has a significant effect on tax avoidance in a negative direction. Meanwhile, leverage and deferred tax expense partially have no significant effect on tax avoidance.

scholarly journals PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN KELUARGA DI INDONESIA

2020 ◽  
Vol 10 (1) ◽  
pp. 1
Author(s):  
Adhitya Rechandy Christian Santoso
Keyword(s):  
Corporate Governance ◽  
Data Analysis ◽  
Board Of Directors ◽  
Sampling Method ◽  
Stock Exchange ◽  
Return On Assets ◽  
The Board Of Directors ◽  
Relationship Of ◽  
The Relationship ◽  
Positive Effect

This study discusses the application of corporate governance to the performance of family companies in Indonesia. The relationship of corporate governance in this study was proxied with an independent board of commissioners, the size of the board of directors, and the size of the audit board. The measurement of the financial performance of this study uses Return On Assets (ROA) with a sample of research companies listed on the Indonesia Stock Exchange in the 2014-2018 period.The sampling method in this study uses purposive sampling and data analysis using multiple linear regression with the help of SPSS 21.The results of data analysis, the proportion of independent commissioners and the size of the board of directors had a significant positive effect on the variable size of the audit board not having a significant effect.

scholarly journals Pengaruh Kepemilikan Manajerial dan Dewan Direksi terhadap Kinerja Keuangan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia 2013-2017

2019 ◽  
Author(s):  
Julastari ◽  
Aminar Sutra Dewi
Keyword(s):  
Financial Performance ◽  
Board Of Directors ◽  
Secondary Data ◽  
Financial Statements ◽  
Managerial Ownership ◽  
Financial Report ◽  
Panel Data Regression ◽  
Data Regression ◽  
The Board Of Directors ◽  
Fraudulent Financial Statements

The composition of managerial ownership can contribute effectively to the results of the process of preparing a quality financial report or the possibility of avoiding fraudulent financial statements. This study aims to determine the effect of Managerial Ownership, Board of Directors, and the influence of Corporate Financial Performance. The sample used was financial sector companies in 2013-2017 totaling 19 samples. The type of data used was secondary data. The hypothesis in this study was tested using panel data regression. The results of hypothesis testing indicate that Managerial Ownership has a negative and not significant effect on Financial Performance (ROA), the Board of Directors has a positive and significant influence on the company's Financial Performance (ROA)

scholarly journals ANALYSIS OF EFFECT OF PROFITABILITY, ASSETS STRUCTURE, SIZE OF COMPANIES, AND LIQUIDITY TO CAPITAL STRUCTURES IN MINING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE PERIOD 2012 - 2015

2017 ◽  
Vol 8 (2) ◽  
pp. 339 ◽  
Author(s):  
Gatot Nazir Ahmad ◽  
Ripa Lestari ◽  
Sholatia Dalimunthe
Keyword(s):  
Data Analysis ◽  
Panel Data ◽  
Capital Structure ◽  
Firm Size ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Mining Companies ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Data Regression

The purpose of this study is to analyze the effect of profitability, structure assets, firm size and liquidity to the capital structure of mining companies listed on the Indonesia Stock Exchange for the period 2012-2015. Sampling technique using purposive sampling. Data analysis technique used in this research is panel data regression. The results showed that partially profitability had negative and significant effect to capital structure, asset structure had positive and significant effect to capital structure, firm size had positive and significant effect to capital structure, and liquidity had negative and significant effect to capital structure. Simultaneously profitability, asset structure, firm size and liquidity have a significant effect on capital structure.

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