PENGARUH GENDER DAN STATUS KEWARGANEGARAAN DEWAN DIREKSI TERHADAP NILAI PERUSAHAAN

Pramita Yulia; Ernie Hendrawaty; R.A . Fiska Huzaimah

doi:10.23960/jak.v27i2.575

Pramita Yulia Fakultas Ekonomi dan Bisnis, Universitas Lampung
Ernie Hendrawaty Fakultas Ekonomi dan Bisnis, Universitas Lampung
R.A . Fiska Huzaimah Fakultas Ekonomi dan Bisnis, Universitas Lampung

DOI: https://doi.org/10.23960/jak.v27i2.575

Keywords: Gender, Status Kewarganegaraan, Dewan Direksi, Nilai Perusahaan

Abstract

This study aims to determine the effect of gender and citizenship of the board of directors on the value of manufacturing companies for the period 2018-2020. The variable used to measure the value of the company is Price to Book Value (PBV), Gender is measured using the percentage value of women on the board of directors and foreign citizenship is measured by using the percentage of foreign nationals on the board of directors. The sample in this study was 110 companies using the purposive sampling method. The analysis technique used is multiple linear regression analysis and hypothesis testing as well as classical assumption test which includes normality test, multicollinearity test, autocorrelation test, and heteroscedasticity test with a 5% alpha significance level. The results showed that the gender and foreign nationality of the board of directors had a positive influence on firm value.

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