Desy Purnamasari
Universitas Muhammadiyah Aceh

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The Influence of Foreign Directors and Chinese Directors in Indonesia on Companies Value in the Oil, Gas, and Coal Sub-Sector Listed on the Indonesia Stock Exchange for the 2021-2023 Period Dara anggraini Dara anggraini; Cut Fitrika Syawalina Cut Fitrika Syawalina; Desy Purnamasari Desy Purnamasari
Outline Journal of Economic Studies Vol. 5 No. 1: October - March 2026
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/3aytaz74

Abstract

Purpose: This research focuses on understanding the extent to which the presence of foreign directors and those of Chinese ethnicity in Indonesian companies particularly in the oil, gas and coal sub-sectors influences company value. The focus is on companies listed on the Indonesia stock exchange between 2021 and 2023. Methods: The analysis uses a panel data regression model with data processing conducted through EViews 13 software. Results: The study finds that, collectively, the presence of foreign and meanwhile directors of Chinese ethnicity actually show the opposite impact namely negative impact on company value. When tested individually foreign directors show a positive impact whereas Chinese ethnic directors exhibit a negative influence on firm value. Conclusions: These findings emphasize the crucial role of board diversity in shaping firm value and highlight its importance as a strategic benchmark for future corporate growth. Value/Originality: This study offers new insights into how diversity within boards can impact firm value by highlighting the roles played by directors from both foreign and chinese backgrounds. The results broaden the discussion in corporate governance literature, showing that diverse director backgrounds can provide strategic advantages for Indonesian companies.
PENGARUH KEMAMPUAN AKADEMIK DAN DUKUNGAN KELUARGA TERHADAP PENYELESAIAN SKRIPSI ( STUDI KASUS PADA MAHASISWA AKUNTANSI FE UNMUHA ) Rouzatul Muna; Maidar Maidar; Desy Purnamasari
Jurnal Media Informatika Vol. 6 No. 5 (2025): Edisi Sep - Oktober 2025
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jumin.v6i5.7079

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh secara simultan dan parsial  kemampuan akademik dan dukungan keluarga terhadap penyelesaian skripsi pada mahasiswa Akuntansi Fakultas Ekonomi Universitas Muhammadiyah Aceh (FE UNMUHA) angkatan 2021. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan survei melalui kuesioner yang disebarkan kepada 35 responden. Data dianalisis menggunakan regresi linear berganda dengan bantuan program EViews 13. Hasil penelitian menunjukkan bahwa: Kemampuan akademik dan dukungan keluarga secara simultan dan parsial berpengaruh signifikan terhadap penyelesaian skripsi. Koefisien determinasi (R²) sebesar 0,5067 mengindikasikan bahwa kedua variabel independen mampu menjelaskan 50,67% variasi dalam penyelesaian skripsi, sedangkan sisanya dipengaruhi oleh faktor lain di luar model penelitian.