KINERJA MODAL INTELEKTUAL, KERAGAMAN GENDER DAN KERAGAMAN KEWARGANEGARAAN DALAM DEWAN DIREKSI
Journal Title: AKRUAL: Jurnal Akuntansi - Year 2017, Vol 9, Issue 1
Abstract
This study aims to study the impacts of gender and nationality diversity on board structure to intellectual capital performance of manufacturing companies in Indonesia. The samples are 137 manufacturing company listed on the Indonesia Stock Exchange in 2014. Samples were studied using the linear cross-sectional regression model. Based on the results of empirical tests, we concluded that gender diversity on board structure that are measured by percentage and dummy, do not have impact on intellectual capital performance of manufacturing companies in Indonesia. This shows that the synergy expected in gender diversity have not been able to increase intellectual capital performance. However, nationality diversity on board structure, that are also measured by percentage and dummy, shows positive impact on intellectual capital performance of manufacturing companies in Indonesia. This result shows that nationality diversity can be considered as the factors in appointing board of directors to increase intellectual capital performance. Intellectual capital performance in this study is measured by VAICTM.
Authors and Affiliations
Erfelinda Noorkhaista, Dahlia Sari
Keywords
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- EP ID EP359336
- DOI 10.26740/jaj.v9n1.p1-19
- Views 119
- Downloads 0
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