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All Journal Jurnal Dinamika Akuntansi Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Teknik Industri Terintegrasi (JUTIN) Jurnal Akuntansi dan Keuangan Indonesia Jurnal Akuntansi Manado (JAIM)
Armadani, Armadani
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Engineering Industrial & Manufacturing Engineering Mechanical Engineering Social Sciences

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Journal : Akurasi : Jurnal Studi Akuntansi dan Keuangan

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THE EFFECT OF THE BOARD OF DIRECTORS ON FIRM PERFORMANCE: THE MODERATING ROLE OF FAMILY OWNERSHIP Virdausy Salhami, Mas Tifanny; Armadani, Armadani
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 7 No 2 (2024): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2024
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v7i2.556

Abstract

This study aims to empirically test the influence of the board of directors on company performance with family ownership as a moderating variable. The sampling method used in this research was purposive sampling of manufacturing companies listed on the Indonesia Stock Exchange during the 2018-2022 period, resulting in 721 observations as a sample. The analysis technique applied to test the hypothesis is moderated regression analysis (MRA). This study empirically shows that female directors and larger boards will improve firm performance. However, family ownership reduces the positive impact of female directors on firm performance. Finally, family ownership does not strengthen the influence of board size on firm performance. This research provides an interesting view regarding the moderating role of family ownership on the effect of the board of directors on firm performance, which is analyzed comprehensively using two measurement proxies.
Co-Authors Ahmad Fathoni Aprizal Diaz, Prima wada sari Virdausy Salhami, Mas Tifanny Zarefar, Arumega