Kinerja Modal Intelektual, Keragaman Gender dan Keragaman Kewarganegaraan dalam Dewan Direksi

Authors

  • Erfelinda Noorkhaista Universitas Indonesia
  • Dahlia Sari Universitas Indonesia

DOI:

https://doi.org/10.26740/jaj.v9n1.p1-19

Keywords:

keragaman gender, keragaman kewarganegaraan, dewan direksi, kinerja modal intelektual

Abstract

Abstract

This study aims to study the impacts of gender and nationality diversity on board structure to intellectual capital performance of manufacturing companies in Indonesia. The samples are 137 manufacturing company listed on the Indonesia Stock Exchange in 2014. Samples were studied using the linear cross-sectional regression model.  Based on the results of empirical tests, we concluded that gender diversity on board structure that are measured by percentage and dummy, do not have impact on intellectual capital performance of manufacturing companies in Indonesia. This shows that the synergy expected in gender diversity have not been able to increase intellectual capital performance. However, nationality diversity on board structure, that are also measured by percentage and dummy, shows positive impact on intellectual capital performance of manufacturing companies in Indonesia. This result shows that nationality diversity can be considered as the factors in appointing board of directors to increase intellectual capital performance. Intellectual capital performance in this study is measured by VAICTM.


Abstrak

Penelitian ini bertujuan untuk meneliti pengaruh keragaman gender dan keragaman kewarganegaraan dalam dewan direksi terhadap kinerja modal intelektual perusahaan manufaktur di Indonesia. Sampel penelitian adalah 137 sampel perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2014. Sampel diolah dengan metode regresi linear cross-sectional. Berdasarkan hasil uji empiris, diperoleh kesimpulan bahwa keragaman gender dalam dewan direksi, yang diukur dengan persentase dan dummy, tidak berpengaruh terhadap kinerja modal intelektual perusahaan manufaktur di Indonesia. Hal ini menunjukkan bahwa sinergi yang diharapkan dalam keragaman gender belum dapat mendorong peningkatan kinerja modal intelektual perusahaan. Namun hasil pengujian keragaman kewarganegaraan dalam dewan direksi, yang juga diukur dengan persentase dan dummy, menunjukkan pengaruh positif terhadap kinerja modal intelektual perusahaan manufaktur di Indonesia. Hal ini menunjukkan bahwa faktor keragaman kewarganegaraan dapat menjadi faktor yang dipertimbangkan dalam pengangkatan dewan direksi dengan tujuan untuk dapat mendorong peningkatan kinerja modal intelektual. Kinerja modal intelektual pada penelitian ini diukur menggunakan VAICTM.

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Published

2017-10-31

How to Cite

Noorkhaista, E., & Sari, D. (2017). Kinerja Modal Intelektual, Keragaman Gender dan Keragaman Kewarganegaraan dalam Dewan Direksi. AKRUAL: Jurnal Akuntansi, 9(1), 1–19. https://doi.org/10.26740/jaj.v9n1.p1-19

Issue

Vol. 9 No. 1: AKRUAL: Jurnal Akuntansi (Oktober 2017)

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Articles

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