性别多样性、董事会组成、智力资本及其对企业绩效的影响

Rehgita Ayu Lestari
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引用次数: 1

摘要

本研究的目的是分析性别多样性、董事会、董事、独立董事和智力资本对公司绩效的影响。本研究的人口是2014-2018年期间在印度尼西亚证券交易所上市的所有消费品行业公司。本研究采用目的性抽样,选取了多达40家公司作为样本,共200个观察点。本研究采用的分析方法为回归分析、固定效应模型法和假设检验。结果表明,董事会、独立董事比例和智力资本对公司绩效有显著的正向影响。同时,性别多样性和董事会成员对公司绩效没有影响。建议投资者和公司关注并考虑影响公司绩效的变量,如董事会,独立专员比例和智力资本,作为评估公司绩效的考虑因素。对于进一步的研究,性别多样性变量可以使用其他代理来衡量,如blau指数等。此外,研究人员还希望增加其他影响企业绩效的独立变量,如政治关系、企业规模和管理层所有权。文章信息文章历史:2021年3月收到2021年3月批准2021年3月发布
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Gender Diversity, Board Composition, Intellectual Capital and Its Effect on Firm Performance
The purpose of this study was to analyze the influence of gender diversity, board of directors, board of commissioner, independent commissioner, and intellectual capital on firm performance. The population in this study is all consumer goods industry sector companies listed on the Indonesia Stock exchange for the period 2014-2018. Sampling in this study using purposive sampling, as many as 40 companies were selected as samples with a total 200 observation. The analysis method used in this research is regression analysis with fixed effect model approach and hypothesis testing. The result showed that the board of directors, the proportion of independent commissioner, and intellectual capital have positve and significant effect on firm performance. Menwhile, gender diversity and the board of commissioner have no effect on firm performance. The advice provide is for investors and companies to pay attention and conside the variables that effect on firm performance such as the board of directors, the proportion of independent commissioners and intellectual capital as a consideration to assess the firm performance. As forfurther research, the gender diversity variable can be measured using other proxies such as the blau index or so on. Firthermore, researcher are also expected to add other independent variables that affect on firm performance such as political connection, firm size, and manajerial ownership. Article Information Article History: Received March 2021 Approved March 2021 Published March 2021
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