Pengaruh Karakteristik Dewan terhadap Kinerja Perusahaan

Bangkit Amukti, Hersugondo Hersugondo

Abstract


Penelitian ini bertujuan untuk mempelajari pengaruh antara karakteristik dewan (ukuran dewan, independensi dewan, dan persentase gender) dengan kinerja perusahaan LQ45 yang terdaftar dari 2015-2020 berturut-turut. Pengukuran kinerja perusahaan menggunakan dua pendekatan, yaitu pendekatan akuntansi (ROA) dan pendekatan pasar (Market to Book Value/MTB). Dengan mengaplikasikan regresi data panel dapat diketahui bahwa ukuran dewan berpengaruh terhadap ROA, independensi dewan berpengaruh signifikan terhadap MTB. Sementara persentase gender tidak memiliki pengaruh signifikan terhadap ROA maupun MTB.


Keywords


Corporate Governance; Karakteristik Dewan; Ukuran Dewan; Independensi Dewan; Gender; Firm Performance; LQ45

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DOI: http://dx.doi.org/10.35448/jte.v17i2.15198

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