THE EFFECTIVENESS OF FEMALE BOARD INDEPENDENCY ON INTELLECTUAL CAPITAL: INDONESIAN COMPANIES LISTED ON KOMPAS 100
Abstract
ABSTRACT
This study examines female independent commissioners' effect on intellectual capital. The population and research sample are companies listed on the Indonesia Stock Exchange with the Kompas 100 index in the 2014-2020 period. The research data used secondary data and purposive sampling data collection methods. Data were analyzed using descriptive statistics, correlation, regression, and robustness tests. This study concludes that female independent commissioners significantly positively affect intellectual capital. Female commissioners have a high potential to influence the creation of value for the company. It is necessary to increase the opportunity for women to occupy the position of commissioner or independent commissioner, in addition to gender equality and practical and optimal supervision. Therefore, in appointing new commissioners, the board of commissioners needs to consider the company's operational mechanism, whether it is a company operating in the technology orientation sector or the development stage, and consider the individual candidates for commissioners based on previous experiences.
ABSTRAK
Penelitian bertujuan untuk meneliti pengaruh komisaris independen wanita terhadap modal intelektual. Populasi dan sampel penelitian berupa perusahaan-perusahaan yang terdaftar di Bursa Efek Indonesia dengan indeks Kompas 100 pada periode 2014-2020. Data penelitian menggunakan data sekunder dan metode pengumpulan data purposive sampling. Data dianalisis menggunakan statistik deskriptif, uji korelasi, uji regresi dan robustness test. Hasil penelitian ini menyimpulkan bahwa komisaris independen wanita berpengaruh signifikan positif terhadap modal intelektual. komisaris wanita mempunyai potensi tinggi mempengaruhi penciptaan value bagi perusahaan. Implikasi manajerial penelitian ini adalah peningkatan kesempatan bagi wanita dalam menduduki posisi komisaris atau komisaris independen perlu dilakukan disamping kesetaraan gender juga adanya pengawasan yang efektif dan optimal. Oleh karena itu, dalam pengangkatan komisaris baru perlu mempertimbangkan mekanisme operasional perusahaan apakah termasuk perusahaan yang beroperasi pada sektor orientasi teknologi atau tahap pengembangan serta dipertimbangkan individu dari calon komisaris berdasarkan pengalaman-pengalaman sebelumnya.
Keywords
References
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DOI: 10.34203/jimfe.v8i2.5799
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