E-JURNAL AKUNTANSI
Vol 31 No 10 (2021)

Diversitas Dewan Direksi dan Profitabilitas pada Perusahaan Terdaftar di Bursa Efek Indonesia

Santi Yopie (Fakultas Ekonomi Universitas Internasional Batam, Indonesia)
Felicia Aw (Fakultas Ekonomi Universitas Internasional Batam, Indonesia)



Article Info

Publish Date
27 Oct 2021

Abstract

The study discusses the problem of company performance by looking at the level of diversity of the board of education (gender, age, nationality and nationality), and the type of company. In this day and age, Diversity of workers and top management is one of the ways to increase productivity and work effectiveness of an organization. The study was conducted as a development of research that has applied hypothesis testing which is useful for testing how the influence of the independent variable on the dependent variable. The research was conducted on entities listed on the IDX from 2016-2020 (excluding entities in finance and insurance). The population is 514 entities. The number of samples used is 384 entities with purposive sampling method Data processing using statistical software SPSS and Eviews. The results of the study show that female directors, age and nationality have no significant effect on ROA, ROE and Tobin`s Q, while education has no significant effect on ROA, ROE, but has a significant negative effect on Tobin`s Q. Keywords: Profitability; Gender; Age; Education; Citizenship.

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...