Pengaruh Struktur Aset, Working Capital Turnover, Board Size, dan Keberagaman Gender terhadap Nilai Perusahaan
Keywords:
Board Size, Keberagaman Gender, Nilai Perusahaan, Struktur Aset, Working Capital Turnover
Abstract
Tujuan penelitian ini adalah untuk memberikan bukti empiris mengenai pengaruh struktur aset, working capital turnover, board size dan keberagaman gender terhadap nilai perusahaan pada perusahaan sektor manufaktur yang terdaftar di BEI periode 2019-2023. Data yang digunakan berasal dari perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2019-2023. Teknik sampling yang digunakan adalah purposive sampling, sehingga diperoleh 60 perusahaan sebagai sampel dan data sekunder diperoleh dari database Thomson Reuters. Hasil penelitian menunjukkan bahwa struktur aset memiliki pengaruh positif signifikan terhadap nilai perusahaan (Tobin’s Q) dan keberagaman gender memiliki pengaruh negatif signifikan terhadap nilai perusahaan (Tobin’s Q). Namun, working capital turnover, dan board size tidak memiliki pengaruh signifikan terhadap nilai perusahaan (Tobin’s Q). Lingkup sampel terbatas hanya pada perusahaan manufaktur yang terdaftar di BEI, sehingga hasilnya tidak dapat digeneralisasi ke sektor lain. Perusahaan perlu mengelola struktur aset secara optimal untuk memastikan bahwa alokasi aset dilakukan secara efisien, dengan mempertimbangkan kebutuhan likuiditas jangka pendek dan investasi jangka panjang untuk meningkatkan nilai pasar. Perusahaan dapat melakukan evaluasi adanya wanita dalam jajaran dewan direksi agar efektifitas pengambilan keputusan menimbulkan keseimbangan terhadap kinerja jangka panjang
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