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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen
Tarsisius Renald Suganda
Ma Chung
Economics, Econometrics & Finance

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The Effect of Board of Commissioners’ Size and Managerial Ownership on Refined Economic Value Added with Female Representation as Moderator Felicia Clarissa; Tarsisius Renald Suganda; Lalu Rahmat Sohdi
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 15 No. 1 (2026): Nominal April 2026
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v15i1.95660

Abstract

This study analyzes the effect of board size and managerial ownership on firm value, as proxied by REVA, with female representation as a moderating variable. The sample consists of 14 non-financial sector companies in the ESG Leaders index during the 2020–2024 period, with a total of 70 company-year observations analyzed using a fixed-effects panel data regression model (LSDV). The results show that board size has a positive effect on REVA, while managerial ownership has no effect. Female representation weakens the relationship between board size and firm value but strengthens the effect of managerial ownership. This finding implies that the effectiveness of corporate governance is conditional, while expanding the measurement of firm value through REVA. Practically, this finding is intended for companies in achieving a critical mass of women.
Co-Authors Felicia Clarissa Lalu Rahmat Sohdi