Pengaruh Diversifikasi Gender Dewan Direksi dan Kepemilikan Institusional Terhadap Nilai Perusahaan

Kinanthy, Adynda Surya Aprilya (2026) Pengaruh Diversifikasi Gender Dewan Direksi dan Kepemilikan Institusional Terhadap Nilai Perusahaan. S1 thesis, Universitas PGRI Madiun.

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Abstract

This study aims to examine the effect of gender diversity on the board of directors and institutional ownership on firm value, using the price to book value (PBV) ratio as a proxy measure. The study population consists of companies included in the IDX200 index during the 2023–2025 period. The urgency of this study stems from the need for a more comprehensive understanding of the relationship between gender diversity in corporate governance structures and stock ownership patterns and how the market values a business entity. The research sample was obtained through purposive sampling, resulting in a total of 192 observations, with secondary data sourced from the official website of the Indonesia Stock Exchange. The test results show that gender diversity on the board of directors does not have a significant effect on firm value, indicating that the market does not yet interpret the presence of female directors as a reflection of superior corporate governance. On the other hand, institutional ownership was actually found to have a significant negative impact on firm value, indicating that the market interprets a high concentration of ownership by institutional investors more as a potential for unilateral dominance than as a form of effective oversight of management. It is hoped that these findings will help both companies and regulators formulate more substantive governance policies aimed at strengthening transparency and market confidence.

Item Type: Thesis/Skripsi/Tugas Akhir (S1)
Kata Kunci: Diversifikasi Gender Dewan Direksi; IDX200; Kepemilikan Institusional; Nilai Perusahaan; Price to Book Value; Gender Diversity on The Board of Directors; Institutional Ownership; Firm Value
Subjects: A Social Sciences > HF Commerce > HF5601 Accounting
A Social Sciences > HG Finance
Divisions: Fakultas Keguruan dan Ilmu Pendidikan > Pendidikan Akuntansi
Depositing User: APRILYA SURYA ADYNDA
Date Deposited: 10 Sep 2026 06:29
Last Modified: 10 Sep 2026 06:29
URI: http://eprint.unipma.ac.id/id/eprint/9691

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