委员会性别和年龄对财务表现的影响

Sinta Ramaiyanti, Mayla Khoiriyah, Arumega Zarefar, Ulfa Afifah
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引用次数: 0

摘要

本研究旨在使用市净率(MBR)测量来检验董事会性别和董事会年龄对公司绩效的影响,使用女性董事占总董事的百分比来衡量董事会性别,而使用董事会年龄数据来衡量董事会年龄。该研究采用了定量描述性方法,使用了在印度尼西亚证券交易所上市的农业公司的面板数据,观察期为2014 - 2018年。数据采用Stata进行普通最小二乘法分析。结果表明,董事会性别对公司绩效有显著的负向影响。换句话说,女性董事的参与在一定程度上产生了积极的影响。同时,董事会年龄对公司业绩也有积极影响。年长的董事会成员有经验,在做决定时更谨慎。决策是根据经验做出的,可以与较年轻的董事会成员合作。此外,年龄较大的董事会成员有能力做出战略决策,破产的可能性较小。本研究有助于对公司尤其是上市公司董事会的组成和构成的选择进行思考。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Pengaruh Gender dan Usia Dewan Terhadap Kinerja Keuangan
This study aims to examine the effect of board gender and board age on company performance using Market to Book Ratio (MBR) measures, measuring board gender using the percentage of female commissioners from the total commissioners while board age using board age data. The study used a quantitative descriptive approach using panel data from agricultural companies listed on the Indonesia Stock Exchange with an observance period from 2014 – 2018. Data was analyzed with Ordinary Least Square using Stata. The results showed that the gender of the board had a significant negative influence on the company's performance. In other words, the participation of female board members has a positive impact to some extent. Meanwhile, the age of the board positively affects the company's performance. Older board members have experience and are more careful in making decisions. Decisions are made based on experience and can collaborate with younger board members. In addition, older board members have the ability to take strategic decisions and have less chance of going bankrupt. This research contributes to the consideration of the selection of the composition and composition of the board of directors of a company, especially public companies.
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