Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE)
B1032131043, RAYANI
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
PENGARUH DIVERSITAS GENDER, USIA DAN MASA JABATAN KOMISARIS DAN DIREKSI TERHADAP KINERJA KEUANGAN B1032131043, RAYANI
Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE) Vol 6, No 4 (2017): Jurnal Mahasiswa Akuntansi
Publisher : Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines the effect of the diversity characteristics of Commissioners and Directors on the financial performance seen from gender, age and tenure. The sample of this research is 52 companies listed in Indonesia Stock Exchange in 2016 which is meant in the financial sector. The findings of this study show that female Commissioners and Directors are not significant to financial performance with ROA-based measurement. At the age of the Board of Commissioners and the Board of Directors have an influence on financial performance, and for the term of office of commissioners and directors also have an effect on the financial performance calculated using ROA-based. This means that the members of the Board of Commissioners and Board of Directors of companies listed on the BEI in 2016 require a term of more than 5 years to improve financial performance, because the longer the members of the Board of Commissioners and the Board of Directors work in the company, the more experience and knowledge of the knowledge of the business environment undertaken.Keywords: Commissioners and Directors of women, age and term of commissioners and directors are calculated based on ROA.
Co-Authors