SKRIPSI AKS
Pengaruh Karakteristik Dewan Direksi Terhadap Kinerja Keuangan Perusahaan
ABSTRACT
This research aims to examine the influence of board of directors
characteristics on company financial performance. The objects of this research are
all companies listed on the Indonesia Stock Exchange for the period 2019 to 2021.
This research uses the dependent variable, namely the company's financial
performance, the independent variables, namely the presence of a female board of
directors, the size of the board of directors, board of directors' meetings, and the
educational background of the board. directors, this research also uses control
variables, namely company size and leverage. The data used is secondary data. The
population in this study was 820 companies and a sample was obtained using a
purposive sampling technique of 247 companies over a period of three years,
resulting in 741 data. The analysis technique used is panel data analysis, and uses
the Eviews program in data processing.
The results of this research are that the size of the board of directors and the
educational background of the board of directors have a positive effect on the
company's financial performance. Board of directors meetings has a negative effect
on the company's financial performance. The presence of a female board of
directors has no significant effect on the company's financial performance.
Keywords: Company financial performance, Characteristics of the Board of
Directors, ROE
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