ANALISIS GENDER DIVERSITY DAN REMUNERASI DIREKSI TERHADAP KINERJA PERUSAHAAN

I Wayan Teg Teg

Abstract


Board gender diversity and remuneration are corporate gonernance issues that are now being concerned in some public as well as bussines institutions. Board gender diversity and remuneration are predicted have some positive effects to company perfomance. In this study gender diversity is measured by Blau Index, remuneration is measured by ratio between remuneration and NBT. In the other hand, firm market perfomance is measured by Tobin Q and internal perfomance is measured by ROE. The samples of this study are 279 companies of all industries listed in BEI in 2009, 2010, 2011.  The result of this study is that gender diversity has positive affects to both firm’s market and internal perfomance. Meanwhile board remuneration has positive effect only to firm’s market perfomance

Keywords


gender diversity, remuneration, company perfomance

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DOI: http://dx.doi.org/10.22441/tekun.v7i2.5545

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TEKUN: Jurnal Telaah Akuntansi dan Bisnis [p-ISSN 2085-8752 | e-ISSN 2622-1470]
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