{"title":"董事会多元化与股票收益:国籍、性别和教育背景的影响研究","authors":"M. Ridwan, M. Afuan, R. A. Putra, N. Ayu","doi":"10.2991/aebmr.k.200626.019","DOIUrl":null,"url":null,"abstract":"This study analyzes the influence of board nationality, diversity, gender, and educational background as independent and dependent variables on stock returns. Two control variables were used namely, the audit quality and company age, with secondary data obtained in the form of financial statements and annual reports from 2011 to 2017. The samples in this study were 266 companies listed on the Indonesia Stock Exchange. The results showed that the board of commissionaires’ nationality diversity and audit quality (as control variable) have negative and significant effect on stock returns, while gender, educational background, and company age do not.","PeriodicalId":379136,"journal":{"name":"Proceedings of the 8th International Conference on Entrepreneurship and Business Management (ICEBM 2019) UNTAR","volume":"14 2","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2020-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Diversity Among the Board of Commissioners and Stock Return: A Study on the Influence of Nationality, Gender and Educational Background\",\"authors\":\"M. Ridwan, M. Afuan, R. A. Putra, N. Ayu\",\"doi\":\"10.2991/aebmr.k.200626.019\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This study analyzes the influence of board nationality, diversity, gender, and educational background as independent and dependent variables on stock returns. Two control variables were used namely, the audit quality and company age, with secondary data obtained in the form of financial statements and annual reports from 2011 to 2017. The samples in this study were 266 companies listed on the Indonesia Stock Exchange. The results showed that the board of commissionaires’ nationality diversity and audit quality (as control variable) have negative and significant effect on stock returns, while gender, educational background, and company age do not.\",\"PeriodicalId\":379136,\"journal\":{\"name\":\"Proceedings of the 8th International Conference on Entrepreneurship and Business Management (ICEBM 2019) UNTAR\",\"volume\":\"14 2\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2020-06-29\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Proceedings of the 8th International Conference on Entrepreneurship and Business Management (ICEBM 2019) UNTAR\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.2991/aebmr.k.200626.019\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Proceedings of the 8th International Conference on Entrepreneurship and Business Management (ICEBM 2019) UNTAR","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2991/aebmr.k.200626.019","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Diversity Among the Board of Commissioners and Stock Return: A Study on the Influence of Nationality, Gender and Educational Background
This study analyzes the influence of board nationality, diversity, gender, and educational background as independent and dependent variables on stock returns. Two control variables were used namely, the audit quality and company age, with secondary data obtained in the form of financial statements and annual reports from 2011 to 2017. The samples in this study were 266 companies listed on the Indonesia Stock Exchange. The results showed that the board of commissionaires’ nationality diversity and audit quality (as control variable) have negative and significant effect on stock returns, while gender, educational background, and company age do not.
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