Hasil Pencarian  ::  Simpan CSV :: Kembali

"ABSTRAKPenelitian ini membahas pengaruh karakteristik dewan proporsi keluarga di dewan komisaris dan direksi proporsi komisaris independen proporsi mantan pejabat di dewan komisaris serta besaran dewan komisaris terhadap kinerja perusahaan Metode yang digunakan adalah regresi data panel fixed effects dengan jumlah sampel 293 perusahaan yang terdaftar di Bursa Efek Indonesia selama periode tahun 2008 2012 Kinerja perusahaan diukur berdasarkan ukuran pasar Tobin rsquo s Q dan ukuran akuntansi ROA Hasil penelitian menunjukkan bahwa proporsi keluarga dalam dewan komisaris dan direksi memberikan pengaruh positif terhadap nilai Tobin rsquo s Q sedangkan proporsi komisaris independen dapat meningkatkan Tobin rsquo s Q maupun ROA Untuk proporsi mantan pejabat di dalam dewan ternyata tidak memberikan efek terhadap kinerja perusahaan Dalam penelitian ini ditemukan pula bahwa besaran dewan mempunyai hubungan tidak linier dengan Tobin rsquo s Q dan ROA membentuk kurva berbentuk huruf U

---

ABSTRACTThis research examines the effect of board characteristics proportion of family commissioner proportion of family director proportion of independent commissioner proportion of ex government officer commissioner and board of commissioner size to firm performance Using fixed effects data panel regression this research investigates 293 firms which are listed in Indonesian Stock Exchange between 2008 2012 Firm performance is proxied by market measure Tobin rsquo s Q and accounting measure ROA The findings of this research suggest that the proportion of family commissioner and family director have positive impact only to Tobin rsquo s Q value while the proportion of independent director can increase both Tobin rsquo s Q and ROA Moreover this research concludes that the proportion of ex government officer director gives no impact to firm performance This research also finds that board size has U shaped non linear relationship with firm performance as proxied by Tobin rsquo s Q and ROA "

"Penelitian ini bertujuan untuk menguji apakah terdapat pengaruh keberagaman jenis kelamin, kewarganegaraan dan usia dalam board of directors (BOD) serta keberadaan anggota direksi wanita yang berasal dari keluarga (female family directors) terhadap kinerja keuangan bank dengan sampel pada bank yang terdaftar di Indonesia Stock Exchange pada periode 2010-2019. Sampel penelitian ini meliputi bank konvensional dan tidak mengikutsertakan bank syariah. Hasil empiris menunjukkan bahwa keberagaman jenis kelamin mempengaruhi kinerja bank sampel. Sedangkan hasil juga menunjukkan bahwa keberagaman kewarganegaraan dan usia tidak mempengaruhi kinerja bank. Selain itu anggota direksi wanita yang masih memiliki hubungan keluarga juga tidak mempengaruhi kinerja keuangan bank. Kinerja keuangan bank diukur dengan dua pengukuran yang berbeda yaitu berdasarkan pasar dan secara akuntansi dengan menggunakan masing-masing Tobin’s Q dan Return on Asset (ROA).

---

This paper aims to examine whether diversity in gender, nationality, and age in the board of directors of banks in Indonesia could affect the financial performance of those banks. We also examine whether female family director in banks could also affect the financial performance. We used conventional banks’ data in Indonesia in the year of 2010 to 2019 as a sample of this research. Based on the empirical result, we find that diversity in gender in the board of directors has an affect the performance of banks in Indonesia. In contrast diversity in age and diversity in nationality in the board of directors do not affect to the financial performance of banks in Indonesia. Also, female family directors proven to not have effect to the financial performance of banks in Indonesia. We used two measurement to represent financial performance in this study, which are measured by Tobin’s Q that represent measurement based on market and Return on Asset (ROA) that represent measurement based on accounting."