Pengaruh Board Diversity dan Intellectual Capital pada Nilai Perusahaan

I Gusti Agung Rai Kristina (Universitas Udayana)
I Dewa Nyoman Wiratmaja (Fakultas Ekonomi dan Bisnis, Universitas Udayana)

E-JURNAL AKUNTANSI
Vol 22 No 3 (2018)

This researchis purposed to prove empirically the effect of board diversity andintellectual capital to firm value. The research using purposive sampling method wherefrom 153 manufacturing companies listed in Indonesia Stock Exchange become thepopulation obtained 56 companies for 5 consecutive years, so the total sample is 280samples. By using multiple regression analysis, it is found that the existence of foreigncommissioner board and intellectual capital has a significant positive effect on firmvalue. However, the existence of female commissioners, education background, age,and proportion of independent board has no effect on firm value.Keywords: Board diversity, intellectual capital, Tobin's Q, VAICTM