Pengaruh Board Diversity Terhadap Kinerja Solvabilitas Perusahaan

RAHMAD BANGUN SANJAYA, Arief Surya Irawan, S.E., M.Com., Ak., CA.,

2017 | Skripsi | S1 AKUNTANSI

Penelitian ini memiliki tujuan untuk menguji hubungan antara board diversity terhadap kinerja solvabilitas perusahaan. Variabel dependen yang digunakan adalah Debt to Asset Ratio. Variabel independen yang digunakan adalah gender diversity, nationality diversity, independent board, busy board diversity, dan educational diversity. Penelitian ini juga menggunakan variabel kontrol berupa ukuran board dan ukuran perusahaan yang ditunjukkan dari total aset yang dimiliki. Populasi dalam penelitian ini adalah seluruh perusahaan sektor keuangan yang terdaftar di Bursa Efek Indonesia selama tahun 2012-2014. Pemilihan sampel menggunakan metode purposive sampling sehingga sampel yang dipilih menyediakan informasi yang dibutuhkan. Analisis data dilakukan dengan menggunakan metode regresi data panel sehingga mampu mengkombinasikan karakteristik cross sectional dan time series. Hasil dari penelitian ini adalah gender diversity, independent board, dan busy board diversity yang diukur dengan menggunakan proporsi dan Indeks Blau memberikan pengaruh positif terhadap kinerja solvabilitas perusahaan. Keberadaan gender diversity, independent board, dan busy board diversity mampu memperkecil nilai Debt to Asset Ratio. Akan tetapi, nationality diversity, educational diversity, ukuran board, dan ukuran perusahaan tidak memberikan pengaruh yang signifikan terhadap kinerja solvabilitas perusahaan.

This research examines the relation between board diversity and financial solvency. Dependent variable that is used is Debt to Asset Ratio. Independent variables that is used are gender diversity, nationality diversity, independent board, busy board diversity, and educational diversity. This research also used two control variables, board size and firm size. The firm size is measured by total asset in the organization. Population in this research is all financial organization that listed in Indonesia Stock Exchange during 2012 until 2014. Sample is determined by purposive sampling method, so the sample provide all information needed in this research. Data analysis is performed using panel data regression that combine cross sectional and time series characteristic. The results of this research show that gender diversity, independent board, and busy board diversity that are measured by proportion and Blau Index have positive influence toward financial solvency. The existence of gender diversity, independent board, and busy board diversity decrease the value of Debt to Asset Ratio. On the other hand, nationality diversity, educational diversity, board size, and firm size have no significant influence to the financial solvency.

Kata Kunci : board diversity, corporate governance, kinerja keuangan, kinerja solvabilitas, dan regresi data panel.