Pengaruh Female Board Director, Intellectual Capital, dan CEO Duality Terhadap Kinerja Perusahaan Untuk Perusahaan Manufaktur Subsektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2021-2023
Keywords:
CEO duality, Female Board Director, Intellectual Capital, Kinerja Perusahaan, ROAAbstract
Penelitian ini bertujuan untuk menganalisis pengaruh Female Board Director, Intellectual Capital, dan CEO Duality terhadap kinerja perusahaan pada perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2021–2023. Sampel penelitian terdiri dari 65 perusahaan dengan periode tiga tahun, sehingga diperoleh 195 data observasi. Data sekunder diperoleh melalui dokumentasi laporan keuangan dan laporan tahunan perusahaan. Variabel dependen adalah kinerja perusahaan yang diukur menggunakan Return on Assets (ROA), sedangkan variabel independen meliputi proporsi anggota dewan wanita, aset intelektual, dan CEO Duality. Analisis dilakukan menggunakan regresi linear berganda dengan uji statistik deskriptif, asumsi klasik, dan uji hipotesis. Hasil penelitian menunjukkan bahwa Female Board Director dan Intellectual Capital berpengaruh positif dan signifikan terhadap kinerja perusahaan, sedangkan CEO Duality tidak berpengaruh signifikan secara parsial. Secara simultan, ketiga variabel independen berpengaruh signifikan terhadap kinerja perusahaan, meskipun kontribusinya dalam menjelaskan variasi kinerja relatif terbatas.
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