Novrianti, Mesy
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PENGARUH BOARD DIVERSITY TERHADAP NILAI PERUSAHAAN : STUDI KASUS PADA PERUSAHAAN SEKTOR PROPERTY & REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA Novrianti, Mesy; Isynuwardhana, Deannes
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.600

Abstract

The research aims to determine the effect of gender diversity, nationality of commissioners, education of commissioners, age of commissioners, and independent commissioners on firm value. This research uses a quantitative method with secondary data using E-views 12 software to conduct the research hypothesis testing. The population in this study are Property & Real Estate sector companies listed on the Indonesia Stock Exchange for the period 2018-2022. The sampling technique used is purposive sampling, and the selected sample size is 46 companies, with a total of 230 observation data. This research is analyzed using descriptive statistics and panel data regression. The results of this study indicate that partially, the gender diversity variable has a positive effect on firm value, while the variables of commissioner nationality, commissioner education, commissioner age, and independent commissioners do not affect firm value.