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I Gusti Agung Rai Kristina
Universitas Udayana
Economics, Econometrics & Finance

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Pengaruh Board Diversity dan Intellectual Capital pada Nilai Perusahaan I Gusti Agung Rai Kristina; I Dewa Nyoman Wiratmaja
E-Jurnal Akuntansi Vol 22 No 3 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v22.i03.p25

Abstract

This researchis purposed to prove empirically the effect of board diversity andintellectual capital to firm value. The research using purposive sampling method wherefrom 153 manufacturing companies listed in Indonesia Stock Exchange become thepopulation obtained 56 companies for 5 consecutive years, so the total sample is 280samples. By using multiple regression analysis, it is found that the existence of foreigncommissioner board and intellectual capital has a significant positive effect on firmvalue. However, the existence of female commissioners, education background, age,and proportion of independent board has no effect on firm value.Keywords: Board diversity, intellectual capital, Tobin's Q, VAICTM
Co-Authors I DEWA NYOMAN WIRATMAJA