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All Journal Jurnal Paradigma Akuntansi
Herlin Verena Chung
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Economics, Econometrics & Finance Social Sciences

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PREDIKTOR NILAI PERUSAHAAN DI SEKTOR CONSUMER NON-CYCLICALS: DARI LATAR GLOBAL HINGGA PENDIDIKAN Herlin Verena Chung; Henryanto Wijaya
Jurnal Paradigma Akuntansi Vol. 8 No. 4 (2026): Oktober 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v8i4.39052

Abstract

This study aims to provide empirical evidence on the effect of board diversity, proxied by the proportion of foreign directors, female directors, and directors’ educational level, on firm value. The sample consists of non-cyclical consumer sector companies listed on the Indonesia Stock Exchange during 2023–2025. Secondary data were collected using purposive sampling, resulting in 90 firms and 270 observations. Data analysis was conducted using panel data regression with EViews 13, and the Fixed Effect Model (FEM) was selected as the most appropriate model. The findings reveal that foreign directors have a positive and significant effect on firm value, indicating that the presence of foreign executives may enhance corporate performance and investor confidence. In contrast, the proportion of female directors and directors’ educational level do not significantly affect firm value. These results suggest that only foreign director representation contributes significantly to increasing firm value within the observed sample.
Co-Authors Henryanto Wijaya