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All Journal International Journal of Management Science and Information Technology (IJMSIT) Business and Entrepreneurial Review
Purba, Yosephina E
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Beyond Compliance: The Role of Corporate Governance Strategy in Enhancing Firm Value Ryandy; Farah Margaretha Leon; Purba, Yosephina E
Business and Entrepreneurial Review Vol. 24 No. 2 (2024): October
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v24i2.22615

Abstract

This study aims to examine the impact of board size, female directors, commissioner independence, majority ownership, foreign ownership, audit committee size, and firm size on the firm value. This study uses secondary data from the annual reports of non-financial companies that listed in the Indonesia Stock Exchange for the period of 2020-2023. The sample of this study used purposive sampling and obtained 54 companies as samples from 15 industrial sectors. Data analysis used to test the hypothesis is panel data regression analysis using the E-views 9 program. Based on the research results that have been obtained, it is known that the size of the board of directors and foreign ownership has a positive and significant effect on firm value. Female directors, commissioner independence, majority ownership, and company size have a negative and significant effect on firm value, while the size of the audit committee has no effect on firm value. The implication of this study is that companies in their efforts to increase firm value should pay attention to the number of directors, the number of female directors, the number of independent commissioners, and diversify shares.
Audit Committees and Board of Directors on Financial Performance: The Moderating Role of Women on Boards in Indonesia Intan Nibras Fahar; Farah Margaretha Leon; Purba, Yosephina E
Business and Entrepreneurial Review Vol. 25 No. 1 (2025): April
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/ber.v25i1.24147

Abstract

This study aims to analyze the effect of Audit Committee Size, Women on the Audit Committee, Audit Committee Activity, Board Meetings, Board Independence, and Board Financial Expertise on Financial Performance, with Women on Boards as a moderating variable, and Firm Size and Firm Age as control variables. Financial performance in this study focused on return on assets and equity. The data used in this study is secondary data from the financial statements and annual reports of non-financial companies listed on the Indonesia Stock Exchange during the period 2019-2023. The research sample was selected using a purposive sampling method, resulting in 50 companies being sampled. Analysis of the data used to test the hypothesis is multiple regression analysis using the Eviews 10 program. The results of this study indicate that the variables of Audit Committee Activity and Firm Age have a significant positive effect on financial performance. Meanwhile, the variables of Audit Committee Size, Woman on Audit Committee, Board Meeting, and Board Financial Expertise have a significant negative effect on financial performance. Furthermore, Woman on Boards is proven to moderate the relationship between audit committee characteristics and financial performance. This study implies that management should consider the bigger Firm Age and Audit Committee Size as factors that can enhance financial performance. A larger Audit Committee Size, Woman on the Audit Committee, Board Meeting, and Board Financial Expertise may reduce financial performance.
The Board's Commitment as a Factor Strengthening the Influence of Board Characteristics on Company Financial Performance Sukma Agung, Dwi Mas; Chandra, Kristian; Margaretha, Farah; Nalurita, Febria; Purba, Yosephina E
International Journal of Management Science and Information Technology Vol. 6 No. 1 (2026): January - June 2026
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ijmsit.v6i1.6529

Abstract

This study examines the effect of board characteristics on financial performance of manufacturing firms listed on the Indonesia Stock Exchange during 2019–2023. Specifically, it investigates the influence of board size, board independence, board expertise, and female board representation on firm performance, while incorporating board commitment as a moderating variable and firm size, firm age, and leverage as control variables. Financial performance is measured using Return on Assets (ROA) and Return on Equity (ROE). The study employs a quantitative research design using secondary data derived from annual reports of 55 manufacturing companies selected through purposive sampling. Panel data regression analysis is conducted using EViews 9. The findings reveal that firm size and firm age positively affect ROA, whereas leverage negatively affects ROA. For ROE, board size, board commitment, and leverage show positive effects, while female board representation, firm size, and firm age demonstrate negative effects. Furthermore, board commitment negatively moderates the relationship between board size and ROE. The results suggest that larger boards may enhance performance through diverse expertise and experience; however, higher female board representation is associated with lower performance within the observed context. This study contributes to corporate governance literature by highlighting the contingent role of board commitment and provides practical implications for corporate governance design and investment decision-making.
Co-Authors Farah Margaretha Leon Febria Nalurita Intan Nibras Fahar Leon, Farah Margaretha Ryandy Sukma Agung, Dwi Mas