Peran CEO Diversity Dalam Memoderasi Other Comprehensive Income (OCI) Terhadap Nilai Perusahaan

Fitri Nurlaela, Arim Arim, Toni Heryana, Denny Andriana, Nono Supriatna

Abstract


Penelitian ini bertujuan untuk mengetahui pengaruh adanya Other Comprehensive Income (OCI) terhadap nilai perusahaan yang dimoderasi oleh peran CEO diversity. Sementara itu  penelitian terdahulu menunjukkan adanya hal yang masih diperdebatkan dalam menjelaskan OCI dan CEO diversity terhadap nilai perusahaan baik dari sisi alat ukur dan hasil penelitian. Objek penelitian ini adalah OCI, CEO diversity dan nilai perusahaan. Penelitian ini menggunakan 69 sampel perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016-2020 dengan teknik purposive sampling. Penelitian ini menggunakan metode statistik deskriptif dan verifikatif, dengan teknik analisis data regresi linier berganda dengan data panel. Hasil penelitian menemukan, pertama: OCI berpengaruh signifikan positif terhadap nilai perusahaan; kedua, CEO diversity berpengaruh negatif terhadap nilai perusahaan, dan ketiga, OCI berpengaruh signifikan positif terhadap nilai perusahaan melalui variabel moderasi CEO diversity. Penelitian ini berkontribusi mendukung signalling theory yang menunjukan OCI memberikan sinyal-sinyal positif terhadap pihak internal yaitu manajemen dalam upaya meningkatan nilai perusahaan.


Keywords


Other Comprehensive Income (OCI), CEO Diversity, Nilai Perusahaan dan Signalling Theory

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DOI: https://doi.org/10.17509/jimb.v12i2.37937

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