Authors:

I Gusti Agung Rai Kristina, I Dewa Nyoman Wiratmaja

Abstract:

“This researchis purposed to prove empirically the effect of board diversity andintellectual capital to firm value. The research using purposive sampling method wherefrom 153 manufacturing companies listed in Indonesia Stock Exchange become thepopulation obtained 56 companies for 5 consecutive years, so the total sample is 280samples. By using multiple regression analysis, it is found that the existence of foreigncommissioner board and intellectual capital has a significant positive effect on firmvalue. However, the existence of female commissioners, education background, age,and proportion of independent board has no effect on firm value.Keywords: Board diversity, intellectual capital, Tobin’s Q, VAICTM”

Keywords

Board diversity, intellectual capital, Tobin’s Q, VAICTM

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PDF:

https://jurnal.harianregional.com/akuntansi/full-36838

Published

2018-02-19

How To Cite

KRISTINA, I Gusti Agung Rai; WIRATMAJA, I Dewa Nyoman. Pengaruh Board Diversity dan Intellectual Capital pada Nilai Perusahaan.E-Jurnal Akuntansi, [S.l.], v. 22, n. 3, p. 2313-2338, feb. 2018. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-36838. Date accessed: 28 Aug. 2025. doi:https://doi.org/10.24843/EJA.2018.v22.i03.p25.

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Issue

Vol 22 No 3 (2018)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License