PENGARUH UKURAN DEWAN, PROPORSI WANITA DALAM DEWAN, KOMITE AUDIT TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL MEDIASI (STUDI SUBSEKTOR PERBANKAN DI BURSA EFEK INDONESIA TAHUN 2012-2016)

Maha Martabar Mangatas L, Yulia Efni, Andewi Rokhmawati

Abstract


Banking Industry use the Good Corporate Governance by the diversity
(gender), and control to management, and a profesionalisme of Audit Committee
is a must so that the agency problem can be minimized, then the company can get
the profit and the sustainability.The aim of this research is to examine the effect of
Board Size, Women on Board, and Audit Committee to Firm Value with Firm
Performance as mediating variabel
The population of this research is the listed bank on Indonesia Stock
Exchange on year of 2012 to 2016. This paper examine 20 listed Indonesian Stock
Exchanged Company by purphosive sampling methode for 5 years annual report
observation.
Using the Partial Least Square (PLS) approach, this paper show the result
that Board Size has negatively non significant influence to Firm Performance and
Firm Value, Women on Board is positively non significant influence to Firm
Performance and Firm Value, and Audit Committee is positively significant
influence to Firm Performance and Firm Value. The implication of this research
is the necessary of GCG by diversity and transparency in Board room, by
minimizing ageny conflict to maximizing the firm performance and firm value.


Keywords


Board Size, Women On Boards, Audit Committee, Firm Performance, Firm Value

Full Text:

PDF

Refbacks

  • There are currently no refbacks.