PENGARUH DIVERSITAS USIA, GENDER DAN LATAR BELAKANG PENDIDIKAN DEWAN KOMISARIS TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL PEMODERASI (Studi pada Perusahaan Sektor Barang Konsumen Primer Subsektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022)

WIDADI, AGHNIYA RIZQA AZKA and Wahyudi, Tertiarto and Novriansa, Agil (2024) PENGARUH DIVERSITAS USIA, GENDER DAN LATAR BELAKANG PENDIDIKAN DEWAN KOMISARIS TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL PEMODERASI (Studi pada Perusahaan Sektor Barang Konsumen Primer Subsektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022). Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to empirically examine the effect of age, gender, and educational background diversity of board of commissioners on company value, and examines whether the size of the company acts as a moderator, either strengthening or weakening these relationships. This research also includes a control variable, namely the reputation of the Public Accounting Firm (KAP). The type of data used in this study is secondary data sourced from the Indonesia Stock Exchange. The method used in this research is a quantitative method. The population in this study were companies in the primary consumer non-cyclicals sector, and the sampling technique used purposive sampling technique by obtaining a sample of 20 companies and a research period of 5 years from 2018-2022 so that the number of observations used in this study was 100 companies. The analytical technique used is panel data regression with using STATA software version 17. The results of this study indicate that the age and gender of the board of commissioners do not have significant effect on firm value, while the educational background of the board of commissioners have a positive effect on firm value. Firm size does not moderates the effect of the board of commissioner’s age and gender on firm value. However, firm size moderates the effect of the educational background of the board of commissioners on firm value but weakens it. The reputation of the Public Accounting Firm (KAP) does not have a significant effect on firm value.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Board of Commissioners’s Age, Board of Commissioners’s Gender, Board of Commissioners’s Educational Background, Firm Size, KAP Reputation.
Subjects: H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
#3 Repository of Lecturer Academic Credit Systems (TPAK) > Research Report (Laporan Penelitian)
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Aghniya Rizqa Azka Widadi
Date Deposited: 22 Jan 2024 07:20
Last Modified: 22 Jan 2024 07:20
URI: http://repository.unsri.ac.id/id/eprint/139223

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