AkMen JURNAL ILMIAH
Vol 18 No 2 (2021): AkMen JURNAL ILMIAH

Pengaruh Karakteristik Dewan Direksi Terhadap Kinerja Keuangan Perusahaan Non Keuangan Yang Terdaftar di Bursa Efek Indonesia

Robert Jao (Unknown)
Fransiskus Randa (Unknown)
Anthony Holly (Unknown)
Leonardo Gohari (Unknown)

Article Info

Publish Date
30 Aug 2021

Abstract

This study aims to investigate the influence of the characteristics of the board of directors consisting of size, activity, gender, and experience of the board of directors on financial performance. The population of this study was non-financial companies listed on the Indonesia Stock Exchange from 2017 to 2019. The sample selection used a purposive sampling technique. The research data comes from the company's annual reports. The results show that the characteristics of the board of directors such as size and activity have a positive and significant impact on financial performance. However, characteristics of the board of directors such as gender and experience do not have a significant effect on financial performance.

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Journal Info
AkMen JURNAL ILMIAH
Website

Abbrev

akmen

Publisher

institute teknologi dan bisnis nobel indonesia

Subject

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

Description

Jurnal AkMen adalah jurnal berkala yang diterbitkan oleh Lembaga Penelitian dan Publikasi Nobel Indonesia. Jurnal AkMen memuat artikel dalam bidang Akuntansi (yang meliputi Akuntansi Keuangan, Akuntansi Manajemen, Akuntansi Perpajakan, Akuntasi Syariah, Auditing dan Akuntansi sektor publik) dan ...