The Role of The Board of Directors Characteristics on Financial Performance Mediated by The Corporate Reputation
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Oct 28, 2024
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Company Reputation, Characteristics of the Board of Directors, Financial Performance
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Abstract
Purpose – this study is to analyze the effect of the number of directors (consisting of the proportion of women on board, the size of directors and the presence of foreign directors)
Design/methodology/approach – This study uses the theory of resource dependence. This study used purposive sampling method and in the sample pelicans used secondary data
Findings – The results of this study indicate that the proportion of women in the board of directors is positive. The size of the Sukum board of directors has a significant positive effect on the company's reputation. The power of the foreign advisory board is a significant positive impact on reputational damage. This research shows that the company's reputation is not good for the company's reputation. the role of the company's reputation is able to mediate the need between the foreign board of directors and the company's financial persuasive persuasion
Originality – The population in this study are non-financial companies listed on the Indonesia Stock Exchange (IDX) with a research period of 2019-2021
Keywords : Company Reputation, Characteristics of the Board of Directors, Financial Performance
Paper Type : Research Result
Article Details
How to Cite
Mardiana, A., Holly, A., & Jao, R. (2024). The Role of The Board of Directors Characteristics on Financial Performance Mediated by The Corporate Reputation. Contemporary Journal on Business and Accounting, 4(2), 66-92. https://doi.org/10.58792/cjba.v4i2.68
References
Almutairi, A. R., & Quttainah, M. A. (2020). Foreign directors and corporate governance in Islamic banks. Journal of Islamic Accounting and Business Research, 11(4), 765-791.
Aluy, C. A., Tulung, J. E., & Tasik, H. (2017). Pengaruh Keberadaan Wanita dalam Manajemen Puncak dan Kepemilikan Manajerial Terhadap Kinerja Keuangan Perbankan. Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi, 5(2), 734.
Ararat, M., Aksu, M., & Cetin, A. T. (2010). Impact of Board Diversity on Boards Monitoring Intensity and Firm Performance: Evidence from the Istambul Stock Exchange. Evidence from the Istanbul Stock Exchange (SSRN Scholarly Paper No. 1572283).
Aryska. (2017). Pengaruh Reputasi Perusahaan dan Kualitas Pelayanan Terhadap Kepuasan Pasien (Kasus Rumah Sakit Ibnu Sina Pekanbaru). JOM FISIP, 4(1).
Assenga, M., Aly, D., & Hussainey, K. (2018). The impact of board characteristics on the financial performance of Tanzanian firms. Corporate Governance International Journal of Business in Society,18(1).
Astuti, M. (2017). Analisis Kebijakan Indonesia Menghadapi Tenaga Kerja Asing dalam Pasar Bebas. Islamic Economic Journal, 16(1), 1-14.
Atriana, N. (2017). Pengaruh Reputasi dan Inovasi Produk Tabungan terhadap Keputusan Menabung pada Bank Syarah di Bandar Lampung. Thesis.
Barney. (1991). Firm Resources and Sustained Competitive Advantage. Journal of Management, 17(1), 99-120.
Bear, S., Rahman, N., & Post, C. (2010). The Impact of Board Diversity and Gender Composition on Corporate Social Responsibility and Firm Reputation. Journal of Business Ethics, 97, 207-221.
Berezinets, I. V., Garanina, T. A., & IIina, Y. B. (2018). Social Capital of Women Directors and Financial Performance of a Company: Emprical Study. St Peterburg State University.
Brammer, S., & Pavelin, A. M. (2009). Corporate Reputation and Women on the Board. British Journal of Management, 20 (1), 17-29.
Choi, H. M., Sul, W., & Min, S. K. (2012). Foreign Board Membership and Firm Value in Korea. Management Decision, 50(2), 207-233.
Coles, J., Daniel , N., & Naveen , L. (2008). Boards: Does One Size Fit All? Journal of Financial Economics, 87.
Chaganti, R., Mahajan, V., & Sharma, S. (1985). Corporate Board Size, Composition and Corporate Failure in Retailing Industry. Journal of Management Studies, 22(4), 400-417.
Damara, D. (2022, November 9). Bank Milik Hary Tanoe (BABP) Cetak Laba Bersih Rp57,5 Miliar. Diambil kembali dari finansial.bisnis.com: https://finansial.bisnis.com/read/20221109/90/1596310/bank-milik-hary-tanoe-babp-cetak-laba-bersih-rp575-miliar
Dalpiaz, E., Rindova, V., & Raviasi, D. (2010). Where Strategy Meets Culture: The Neglected Role of Cultural and Symbolic Resources in Strategy Research. Advances in Strategic Management, 27, 175-208.
Duppati, G., Rao, N. V., Matlani, N., Scrimgeour, F., & Patnaik, D. (2020). Gender Diversity and Firm Performance: Evidence from India and Singapore. Applied Economics, 52(14), 1553-1565.
Eberl, M., & Schwaiger, M. (2005). Corporate reputation: disentangling the effects on financial performance. European Journal of Marketing, 39(7/8).
Fauziah, F. E. (2018). Diversitas Gender dan Nilai Perusahaan dengan Corporate Social Responsibility sebagai Variabel Intervening. Media Ekonomi dan Manajemen, 33(2).
Ghabayen, M. A., Mohamad, N. R., & Ahmad, N. (2016). Board Diversity and Corporate Social Responsicility Disclosure in the Jordanian Banks. Corporate Board; role, duties and compasion, 12 (1), 84-99.
Ghozali, I. (2012). Aplikasi Analisis Multivariate dengan Program IBM SPSS. Yogyakarta: Universitas Diponegoro.
Ghozali, I. (2016). Aplikasi Analisis Multivariete Dengan Program IBM SPSS 23 (Edisi 8). Semarang: Badan Penerbit Universitas Diponegoro.
Hartmann, C. C., & Carmenate, J. (2020). Does board diversity influence firms’ corporate social responsibility reputation? Social Responsibility Journal, 17(8), 1299-1319.
Candradewi Intan, I. B. (2016). Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional dan Dewan Komisaris Independen terhadap Return On Asset. E-Jurnal Manajemen Unud, 5(5), 3163-3190.
Isna, T. D. (2022, April 05). Kinerja Membaik, ABM Investama Cetak Laba Bersih Rp148 M pada 2021. Diambil kembali dari www.fortuneidn.com: https://www.fortuneidn.com/market/tanayastri/pendapatan-abm-investama-naik-68-apa-katalisnya
Jao, R., Hamzah, D., Laba, A. R., & Mediaty. (2020).Investor Decision in Estimating the Effect of Earning Persistence, Financial Leverage, Foreign Ownership Toward Company Reputation and Company Value. International Journal of Financial Research, 11(4), 453-461.
Jao, R., Asri, M., Holly, A., & Rivaldy. (2022). Pengaruh Karakteristik Dewan Direksi terhadap Kinerja Keuangan dengan Reputasi Perusahaan sebagai Variabel Mediasi. Jurnal Riset Akuntansi Aksioma, 21(1), 1-18.
Karina, R., & Sufiana, S. (2020). Pengaruh Efektivitas Komite Audit, Kualitas Audit dan Efektivitas Dewan Direksi terhadap Manajemen Laba. Journal of Applied Managerial Accounting, 4(1), 42-59.
Kaur, A., & Singh, B. (2018). Measuring the Immeasurable Corporate Reputation. Metamorphosis: A Journal of Management Research,17(1).
Kesetaraan Gender dan Peran Budaya Perusahaan dalam Mewujudkannya. (2021, April 10). Diambil kembali dari www.jalin.co.id: https://www.jalin.co.id/id-id/berita/blog/kesetaraan-gender-dan-peran-budaya-perusahaan-dalam-mewujudkannya
Krisyanuar. (2014). Sistem Akuntansi Penjualan Kredit Pada Perum. PERHUTANI KBM Ink Surabaya.
Lengkong, S., Sondakh, M., & Londa, J. (2017). Strategi Public Relation dalam Pemulihan Citra Perusahaan (Studi Kasus Rumah Makan Kawan baru Megamas Manado). e-Journal "Acta Diurna, 6(1).
Lu, J., & Wang, W. (2015). Board Independence and Corporate Investments. Review of Financial Economics, 24, 52-64.
Maghfiroh, V. D., & Utomo, D. C. (2019). Pengaruh Diversitas Gender Pada Struktur Dewan Terhadap Kinerja Keuangan Perusahaan (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2015-2017). Diponegoro Journal Of Accounting, 8(3), 1-9.
Mardiana, A. J. (2021). The Impact of Corporate Reputation on the Cost of Equity as Mediated by Earnings Quality. Atestasi: Jurnal Ilmiah Akuntansi, 4(2), 217-229.
Mishra, R., & Kapil, S. (2017). Effect of Ownership Structure and Board Structure pn Firm Value: Evidence from India. Corporate Governance: The International Journal of Business in Society, 17(4).
Munawir. (2011). Analisis Laporan Keuangan. Yogyakarta: Analisis Laporan Keuangan
Musteen, M., Datta, D. K., & Kemmerer, B. (2010). Corporate Reputation: Do Board Characteristics Matter? British Journal of Management, 21(2), 498-510.
Nicolo, D. (2015). Towards a Theory on Corporate Reputation and Survival of Young Firms. Procedia Economics and Finance. 22, 296-303.
Oba, B., Tigrel , E., & Sener , P. (2014). Board Structure in Listed Firms; Evidence from an Emerging Economy. Corporate Governance, 14(3), 382-394.
Oktavianus, L. C., Randa, F., Jao, R., & Praditha, R. (2022). Kinerja Keuangan dan Reputasi Perusahaan: Studi Pada Perusahaan Terdaftar di Bursa Efek Indonesia. KRISNA: Kumpulan Riset Akuntansi, 13(2), 218-227.
Orozco, L. A., & Vargas, J. (2018). Trends on the relationship between board size and financial and reputational corporate performance The Colombian case. European Journal of Management and Business Economics, 27(2), 183-197.
Oxelheim, L., & Randoy, T. (2003). The Impact of Foreign Board Membership on Firm Value. Journal of Banking & Finance, 27, 2369-2392.
Preffer, J., & Salancik, G. (1978). The External Control of Organizations: A Resource Dependence Perspective. Stanford University Press.
Ramadhani, D. A. (2017). Pengaruh Diversitas Kebangsaan Dewan Komisaris Dan Direksi Terhadap Kinerja Perusahaan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2011-2015. Thesis.
Rao, V., Agarwal , M., & Dahlhoff, D. (2004). How is manifest branding strategy related to the intangible value of a corporation? Journal of Marketing, 68(4).
Riani, S., Yurniwati, & Putriana, V. T. (2022). Analisis Pengaruh Sukuk dan Sukuk Berkelanjutan terhadap Reputasi Perusahaan. Economis; Journal of Economics and Business,6(1), 319-327.
Saragih, N. R. (2019). Pengaruh Direktur Asing, Komisaris Asing,Dan Kepemilikan Asing Terhadap Kinerja Perusahaan (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di BEI Periode 2014-2017). Skripsi
Sarmento, M. N. (2018). Analisis Perbandingan Kinerja Keuangan Perusahaan Air Minum IRA-MOR dengan Perusahaan Bemor di Timor Leste (Studi Kasus Perusahaan IRA-MOR dan Perusahaan Bemor, Dili, Timor Leste). Thesis.
Siallagan, H., & Machfoedz, M. (2006). Mekanisme Corporate Governance Kualitas Laba dan Nilai Perusahaan. Simposium Nasional Akuntansi, 9 (61), 23-26.
Sucipto. (2003). Penilaian Kinerja Keuangan. Jurusan Akuntansi Fakultas Ekonomi Universitas Sumatera Utara.
Ujunwa, A. (2012). Board Characteristics and the Financial Performance of Nigerian Quoted Firms. Corporate Governance: The International Journal of Business in Society, 12 (5), 656-674.
Velez, S. (2012). The Strategic Fit Between Board Of Directors Characteristics And The External Environment, And Its Effect On Firm Reputation. Thesis.
Verhezen, P. (2015). Concluding Remarks; The Vulnerability of Corporate Reputation. The Vulnerability of Corporate Reputation; Leadership for Sustainable Long-Term Value, 109-124.
Zulkarnain, & Kusuma, W. A. (2019). Pengaruh Kepemilikan Asing; Komisaris Asing. dan Direksi Asing terhadap Kinerja Keuangan Perusahaan. Journal of Islamic Finance and Accounting, 2(1), 29-44.
Zulkarnain, & Mirawati, W. (2019). Karakteristik dewan direksi dan pengaruhnya terhadap kinerja keuangan perusahaan. Cakrawala Repositori IMWI,2(2), 72-81.
Aluy, C. A., Tulung, J. E., & Tasik, H. (2017). Pengaruh Keberadaan Wanita dalam Manajemen Puncak dan Kepemilikan Manajerial Terhadap Kinerja Keuangan Perbankan. Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi, 5(2), 734.
Ararat, M., Aksu, M., & Cetin, A. T. (2010). Impact of Board Diversity on Boards Monitoring Intensity and Firm Performance: Evidence from the Istambul Stock Exchange. Evidence from the Istanbul Stock Exchange (SSRN Scholarly Paper No. 1572283).
Aryska. (2017). Pengaruh Reputasi Perusahaan dan Kualitas Pelayanan Terhadap Kepuasan Pasien (Kasus Rumah Sakit Ibnu Sina Pekanbaru). JOM FISIP, 4(1).
Assenga, M., Aly, D., & Hussainey, K. (2018). The impact of board characteristics on the financial performance of Tanzanian firms. Corporate Governance International Journal of Business in Society,18(1).
Astuti, M. (2017). Analisis Kebijakan Indonesia Menghadapi Tenaga Kerja Asing dalam Pasar Bebas. Islamic Economic Journal, 16(1), 1-14.
Atriana, N. (2017). Pengaruh Reputasi dan Inovasi Produk Tabungan terhadap Keputusan Menabung pada Bank Syarah di Bandar Lampung. Thesis.
Barney. (1991). Firm Resources and Sustained Competitive Advantage. Journal of Management, 17(1), 99-120.
Bear, S., Rahman, N., & Post, C. (2010). The Impact of Board Diversity and Gender Composition on Corporate Social Responsibility and Firm Reputation. Journal of Business Ethics, 97, 207-221.
Berezinets, I. V., Garanina, T. A., & IIina, Y. B. (2018). Social Capital of Women Directors and Financial Performance of a Company: Emprical Study. St Peterburg State University.
Brammer, S., & Pavelin, A. M. (2009). Corporate Reputation and Women on the Board. British Journal of Management, 20 (1), 17-29.
Choi, H. M., Sul, W., & Min, S. K. (2012). Foreign Board Membership and Firm Value in Korea. Management Decision, 50(2), 207-233.
Coles, J., Daniel , N., & Naveen , L. (2008). Boards: Does One Size Fit All? Journal of Financial Economics, 87.
Chaganti, R., Mahajan, V., & Sharma, S. (1985). Corporate Board Size, Composition and Corporate Failure in Retailing Industry. Journal of Management Studies, 22(4), 400-417.
Damara, D. (2022, November 9). Bank Milik Hary Tanoe (BABP) Cetak Laba Bersih Rp57,5 Miliar. Diambil kembali dari finansial.bisnis.com: https://finansial.bisnis.com/read/20221109/90/1596310/bank-milik-hary-tanoe-babp-cetak-laba-bersih-rp575-miliar
Dalpiaz, E., Rindova, V., & Raviasi, D. (2010). Where Strategy Meets Culture: The Neglected Role of Cultural and Symbolic Resources in Strategy Research. Advances in Strategic Management, 27, 175-208.
Duppati, G., Rao, N. V., Matlani, N., Scrimgeour, F., & Patnaik, D. (2020). Gender Diversity and Firm Performance: Evidence from India and Singapore. Applied Economics, 52(14), 1553-1565.
Eberl, M., & Schwaiger, M. (2005). Corporate reputation: disentangling the effects on financial performance. European Journal of Marketing, 39(7/8).
Fauziah, F. E. (2018). Diversitas Gender dan Nilai Perusahaan dengan Corporate Social Responsibility sebagai Variabel Intervening. Media Ekonomi dan Manajemen, 33(2).
Ghabayen, M. A., Mohamad, N. R., & Ahmad, N. (2016). Board Diversity and Corporate Social Responsicility Disclosure in the Jordanian Banks. Corporate Board; role, duties and compasion, 12 (1), 84-99.
Ghozali, I. (2012). Aplikasi Analisis Multivariate dengan Program IBM SPSS. Yogyakarta: Universitas Diponegoro.
Ghozali, I. (2016). Aplikasi Analisis Multivariete Dengan Program IBM SPSS 23 (Edisi 8). Semarang: Badan Penerbit Universitas Diponegoro.
Hartmann, C. C., & Carmenate, J. (2020). Does board diversity influence firms’ corporate social responsibility reputation? Social Responsibility Journal, 17(8), 1299-1319.
Candradewi Intan, I. B. (2016). Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional dan Dewan Komisaris Independen terhadap Return On Asset. E-Jurnal Manajemen Unud, 5(5), 3163-3190.
Isna, T. D. (2022, April 05). Kinerja Membaik, ABM Investama Cetak Laba Bersih Rp148 M pada 2021. Diambil kembali dari www.fortuneidn.com: https://www.fortuneidn.com/market/tanayastri/pendapatan-abm-investama-naik-68-apa-katalisnya
Jao, R., Hamzah, D., Laba, A. R., & Mediaty. (2020).Investor Decision in Estimating the Effect of Earning Persistence, Financial Leverage, Foreign Ownership Toward Company Reputation and Company Value. International Journal of Financial Research, 11(4), 453-461.
Jao, R., Asri, M., Holly, A., & Rivaldy. (2022). Pengaruh Karakteristik Dewan Direksi terhadap Kinerja Keuangan dengan Reputasi Perusahaan sebagai Variabel Mediasi. Jurnal Riset Akuntansi Aksioma, 21(1), 1-18.
Karina, R., & Sufiana, S. (2020). Pengaruh Efektivitas Komite Audit, Kualitas Audit dan Efektivitas Dewan Direksi terhadap Manajemen Laba. Journal of Applied Managerial Accounting, 4(1), 42-59.
Kaur, A., & Singh, B. (2018). Measuring the Immeasurable Corporate Reputation. Metamorphosis: A Journal of Management Research,17(1).
Kesetaraan Gender dan Peran Budaya Perusahaan dalam Mewujudkannya. (2021, April 10). Diambil kembali dari www.jalin.co.id: https://www.jalin.co.id/id-id/berita/blog/kesetaraan-gender-dan-peran-budaya-perusahaan-dalam-mewujudkannya
Krisyanuar. (2014). Sistem Akuntansi Penjualan Kredit Pada Perum. PERHUTANI KBM Ink Surabaya.
Lengkong, S., Sondakh, M., & Londa, J. (2017). Strategi Public Relation dalam Pemulihan Citra Perusahaan (Studi Kasus Rumah Makan Kawan baru Megamas Manado). e-Journal "Acta Diurna, 6(1).
Lu, J., & Wang, W. (2015). Board Independence and Corporate Investments. Review of Financial Economics, 24, 52-64.
Maghfiroh, V. D., & Utomo, D. C. (2019). Pengaruh Diversitas Gender Pada Struktur Dewan Terhadap Kinerja Keuangan Perusahaan (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2015-2017). Diponegoro Journal Of Accounting, 8(3), 1-9.
Mardiana, A. J. (2021). The Impact of Corporate Reputation on the Cost of Equity as Mediated by Earnings Quality. Atestasi: Jurnal Ilmiah Akuntansi, 4(2), 217-229.
Mishra, R., & Kapil, S. (2017). Effect of Ownership Structure and Board Structure pn Firm Value: Evidence from India. Corporate Governance: The International Journal of Business in Society, 17(4).
Munawir. (2011). Analisis Laporan Keuangan. Yogyakarta: Analisis Laporan Keuangan
Musteen, M., Datta, D. K., & Kemmerer, B. (2010). Corporate Reputation: Do Board Characteristics Matter? British Journal of Management, 21(2), 498-510.
Nicolo, D. (2015). Towards a Theory on Corporate Reputation and Survival of Young Firms. Procedia Economics and Finance. 22, 296-303.
Oba, B., Tigrel , E., & Sener , P. (2014). Board Structure in Listed Firms; Evidence from an Emerging Economy. Corporate Governance, 14(3), 382-394.
Oktavianus, L. C., Randa, F., Jao, R., & Praditha, R. (2022). Kinerja Keuangan dan Reputasi Perusahaan: Studi Pada Perusahaan Terdaftar di Bursa Efek Indonesia. KRISNA: Kumpulan Riset Akuntansi, 13(2), 218-227.
Orozco, L. A., & Vargas, J. (2018). Trends on the relationship between board size and financial and reputational corporate performance The Colombian case. European Journal of Management and Business Economics, 27(2), 183-197.
Oxelheim, L., & Randoy, T. (2003). The Impact of Foreign Board Membership on Firm Value. Journal of Banking & Finance, 27, 2369-2392.
Preffer, J., & Salancik, G. (1978). The External Control of Organizations: A Resource Dependence Perspective. Stanford University Press.
Ramadhani, D. A. (2017). Pengaruh Diversitas Kebangsaan Dewan Komisaris Dan Direksi Terhadap Kinerja Perusahaan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2011-2015. Thesis.
Rao, V., Agarwal , M., & Dahlhoff, D. (2004). How is manifest branding strategy related to the intangible value of a corporation? Journal of Marketing, 68(4).
Riani, S., Yurniwati, & Putriana, V. T. (2022). Analisis Pengaruh Sukuk dan Sukuk Berkelanjutan terhadap Reputasi Perusahaan. Economis; Journal of Economics and Business,6(1), 319-327.
Saragih, N. R. (2019). Pengaruh Direktur Asing, Komisaris Asing,Dan Kepemilikan Asing Terhadap Kinerja Perusahaan (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di BEI Periode 2014-2017). Skripsi
Sarmento, M. N. (2018). Analisis Perbandingan Kinerja Keuangan Perusahaan Air Minum IRA-MOR dengan Perusahaan Bemor di Timor Leste (Studi Kasus Perusahaan IRA-MOR dan Perusahaan Bemor, Dili, Timor Leste). Thesis.
Siallagan, H., & Machfoedz, M. (2006). Mekanisme Corporate Governance Kualitas Laba dan Nilai Perusahaan. Simposium Nasional Akuntansi, 9 (61), 23-26.
Sucipto. (2003). Penilaian Kinerja Keuangan. Jurusan Akuntansi Fakultas Ekonomi Universitas Sumatera Utara.
Ujunwa, A. (2012). Board Characteristics and the Financial Performance of Nigerian Quoted Firms. Corporate Governance: The International Journal of Business in Society, 12 (5), 656-674.
Velez, S. (2012). The Strategic Fit Between Board Of Directors Characteristics And The External Environment, And Its Effect On Firm Reputation. Thesis.
Verhezen, P. (2015). Concluding Remarks; The Vulnerability of Corporate Reputation. The Vulnerability of Corporate Reputation; Leadership for Sustainable Long-Term Value, 109-124.
Zulkarnain, & Kusuma, W. A. (2019). Pengaruh Kepemilikan Asing; Komisaris Asing. dan Direksi Asing terhadap Kinerja Keuangan Perusahaan. Journal of Islamic Finance and Accounting, 2(1), 29-44.
Zulkarnain, & Mirawati, W. (2019). Karakteristik dewan direksi dan pengaruhnya terhadap kinerja keuangan perusahaan. Cakrawala Repositori IMWI,2(2), 72-81.
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