Pengaruh Keragaman Dewan terhadap Kinerja Perusahaan (Studi Kasus Pada Bank Capital)

Bhenu Artha (Universitas Widya Mataram)
Ali Jufri (Universitas Muhammadiyah Cirebon)
Imam Hadiwibowo (Universitas Muhammadiyah Cirebon)
Sinta Manggala (Universitas Widya Mataram)

ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi
Vol 5, No 2 (2021): Oktober

Financial performance is an analysis conducted to see the extent to which a company has implemented by using financial implementation rules properly and correctly. Company performance is a description of the financial condition of a company which is analyzed with financial analysis tools, so that it can be known about the good and bad financial condition of a company that reflects work performance in a certain period. This study aims to determine the effect of board diversity on company performance, especially Bank Capital for the period December 2012-December 2019. The results of the analysis show that there is no effect of board diversity on ROA and ROE at Bank Capital for the period December 2012-December 2019. There is no effect of board diversity on ROA and ROE. Bank Capital's performance is due to the percentage of female directors not reaching 50% in the board of directors so that their contribution does not have much influence on the company's strategic decisions.Keywords: Board Diversity, ROA, ROE