BAB V PENUTUP
5.3. Saran
Berdasarkan kerbatasan penelitian yang ada dalam penelitian ini, maka terdapat saran yang mungkin dapat menyempurnakan penelitian selanjutnya, antara lain :
1. Penelitian selanjutnya sebaiknya meneliti perusahaan sektor manufaktur atau sektor keuangan agar dapat dibedakan perusahaan mana yang memperoleh hasil lebih baik serta dengan menambah periode penelitian lebih lama.
2. Penelitian selanjutnya sebaiknya menambah variabel kontrol seperti profitabilitas, ukuran perusahaan, pertumbuhan penjualan dan sebagainya agar didapatkan hasil yang lebih akurat.
3. Penelitian selanjutnya sebaiknya menggunakan lebih dari satu rasio untuk mengukur struktur modal, serta dengan menggunakan variabel lain tata kelola perusahaan seperti kepemilikan manajerial dan kepemilikan instititusional.
4. Meskipun hasil penelitian ini secara garis besar belum bisa memberikan dukungan secara ilmiah terhadap peran moderasi keragaman gender terhadap tata kelola perusahaan dengan keputusan struktur modal, namun berdasarkan penelitian-penelitian sebelumnya dari berbagai negara yang menemukan sebaliknya yaitu adanya manfaat dari keragaman gender dalam dewan maka perusahaan sektor non keuangan di Indonesia dapat mempertimbangkan hal tersebut dengan memperbesar presentase perempuan yang menduduki kursi direksi selama memiliki kemampuan dalam posisi tersebut. Dewan direksi dapat diisi dengan staff internal dari jalur karir sehingga perusahaan perlu meningkatkan kapabilitas karyawan perempuan yang memiliki kemampuan untuk mencapai posisi kursi direksi, misalnya dengan mengadakan pelatihan rutin atau dengan menggunakan sistem mentorship.
122
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125 LAMPIRAN
LAMPIRAN A Daftar Sampel Perusahaan
Daftar Sampel Perusahaan
126
LAMPIRAN B Daftar Leverage Perusahaan Sampel
10 PT Bakrieland Development Tbk (ELTY) 40.91% 11.98% 12.41%
11 PT Barito Pacific Tbk (BRPT) 25.05% 37.69% 35.30%
12 PT Bukit Asam Tbk (PTBA) 4.43% 3.44% 2.42%
13 PT Bumi Resources Minerals Tbk (BRMS) 47.39% 39.96% 39.45%
14 PT Bumi Serpong Damai Tbk (BSDE) 19.76% 26.78% 24.63%
15 PT Charoen Pokphand Indonesia Tbk (CPIN) 23.99% 16.10% 17.20%
16 PT Ciputra Development Tbk (CTRA) 23.90% 24.66% 25.35%
25 PT Indocement Tunggal Prakarsa Tbk (INTP) 0.37% 0.42% 0.40%
26 PT Indofood Cbp Sukses Makmur Tbk (ICBP) 7.44% 5.99% 6.07%
27 PT Indofood Sukses Makmur Tbk (INDF) 27.51% 30.60% 23.88%
28 PT Indomobil Sukses Internasion Tbk (IMAS) 59.80% 61.12% 66.65%
29 PT Indosat Tbk (ISAT) 44.68% 46.94% 47.93%
30 PT Japfa Comfeed Indones-Tbk (JPFA) 30.41% 26.44% 34.24%
31 PT Jasa Marga (Persero) Tbk (JSMR) 40.33% 39.98% 43.06%
32 PT Kapuas Prima Coal Tbk (SENG) 1.92% 1.97% 4.03%
33 PT Kioson Komersial Indonesia Tbk (KIOS) 17.46% 16.48% 23.44%
128
NO PERUSAHAAN LEVERAGE (DAR)
2017 2018 2019 34 PT Kresna Graha Investama Tbk (KREN) 43.54% 57.70% 62.65%
35 PT Logindo Samudramakmur Tbk (LEAD) 24.33% 30.30% 22.24%
36 PT Media Nusantara Citra Tbk (MNCN) 48.72% 53.24% 53.19%
37 PT Medikaloka Hermina Tbk (HEAL) 24.47% 27.50% 25.08%
38 PT Mitra Energi Persada Tbk (KOPI) 30.93% 21.80% 13.59%
39 PT Mitra Komunikasi Nusantara Tbk (MKNT) 0.67% 0.35% 0.09%
40 PT Mnc Land Tbk (KPIG) 48.83% 49.23% 40.85%
41 PT Pakuwon Jati Tbk (PWON) 23.24% 22.30% 18.38%
42 PT London Sumatra Indonesa Tbk (LSIP) 21.11% 22.99% 29.02%
43 PT Semen Baturaja Persero Tbk (SMBR) 20.46% 18.91% 35.14%
44 PT Sillo Maritime Perdana Tbk (SHIP) 2.42% 2.31% 3.25%
45 PT Siwani Makmur Tbk (SIMA) 45.00% 46.41% 46.80%
46 PT Sreeya Sewu Indonesia Tbk (SIPD) 54.84% 52.84% 54.84%
47 PT Summarecon Agung Tbk (SMRA) 32.71% 36.94% 36.70%
48 PT Supreme Cable Mfg Corp Tbk (SCCO) 1.24% 0.10% 0.17%
49 PT Tempo Inti Media Tbk (TMPO) 3.99% 6.22% 7.19%
50 PT Tigaraksa Satria Tbk (TGKA) 31.09% 40.37% 56.78%
51 PT Tirta Mahakam Resources Tbk (TIRT) 53.74% 50.28% 46.26%
52 PT Tower Bersama Infrastructure Tbk (TBIG) 79.62% 67.31% 74.37%
53 PT Unilever Indonesia Tbk (UNVR) 18.25% 7.36% 19.20%
54 PT United Tractors Tbk (UNTR) 5.64% 8.81% 12.52%
55 PT Vale Indonesia Tbk (INCO) 3.34% 1.66% 0.05%
56 PT Waskita Karya Persero Tbk (WSKT) 43.75% 52.04% 56.51%
57 PT Wijaya Karya Bangunan Gedung Tbk (WEGE) 19.73% 22.94% 24.28%
58 PT Wijaya Karya Persero Tbk (WIKA) 20.45% 21.17% 28.03%
59 PT Xl Axiata Tbk (EXCL) 34.44% 40.04% 42.93%
LAMPIRAN C Daftar Ukuran Dewan Direksi Perusahaan Sampel Daftar Ukuran Dewan Direksi Perusahaan Sampel
NO PERUSAHAAN Ukuran Dewan Direksi
2017 2018 2019
130
NO PERUSAHAAN Ukuran Dewan Direksi
2017 2018 2019
34 PT Kresna Graha Investama Tbk (KREN) 3 3 3
35 PT Logindo Samudramakmur Tbk (LEAD) 3 3 3
36 PT Media Nusantara Citra Tbk (MNCN) 6 4 8
37 PT Medikaloka Hermina Tbk (HEAL) 3 3 3
38 PT Mitra Energi Persada Tbk (KOPI) 2 2 2
39 PT Mitra Komunikasi Nusantara Tbk (MKNT) 3 4 2
40 PT Mnc Land Tbk (KPIG) 5 5 6
41 PT Pakuwon Jati Tbk (PWON) 5 5 6
42 PT London Sumatra Indonesa Tbk (LSIP) 5 5 6
43 PT Semen Baturaja Persero Tbk (SMBR) 5 5 5
44 PT Sillo Maritime Perdana Tbk (SHIP) 3 2 2
45 PT Siwani Makmur Tbk (SIMA) 1 1 1
46 PT Sreeya Sewu Indonesia Tbk (SIPD) 3 3 3
47 PT Summarecon Agung Tbk (SMRA) 7 7 8
48 PT Supreme Cable Mfg Corp Tbk (SCCO) 3 4 4
49 PT Tempo Inti Media Tbk (TMPO) 9 9 10
50 PT Tigaraksa Satria Tbk (TGKA) 1 1 1
51 PT Tirta Mahakam Resources Tbk (TIRT) 2 2 2
52 PT Tower Bersama Infrastructure Tbk (TBIG) 4 4 4
53 PT Unilever Indonesia Tbk (UNVR) 9 9 11
54 PT United Tractors Tbk (UNTR) 6 6 6
55 PT Vale Indonesia Tbk (INCO) 4 4 6
56 PT Waskita Karya Persero Tbk (WSKT) 6 7 7
57 PT Wijaya Karya Bangunan Gedung Tbk (WEGE) 5 5 5
58 PT Wijaya Karya Persero Tbk (WIKA) 6 7 7
59 PT Xl Axiata Tbk (EXCL) 4 4 4
LAMPIRAN D Daftar Ukuran Dewan Komisaris Perusahaan Sampel Daftar Ukuran Dewan Komisaris Perusahaan Sampel
NO PERUSAHAAN
132
NO PERUSAHAAN
Ukuran Dewan Komisaris
2017 2018 2019 33 PT Kioson Komersial Indonesia Tbk (KIOS) 2 2 2
34 PT Kresna Graha Investama Tbk (KREN) 1 1 1
35 PT Logindo Samudramakmur Tbk (LEAD) 2 2 2
36 PT Media Nusantara Citra Tbk (MNCN) 4 2 2
37 PT Medikaloka Hermina Tbk (HEAL) 4 4 4
38 PT Mitra Energi Persada Tbk (KOPI) 2 2 2
39 PT Mitra Komunikasi Nusantara Tbk (MKNT) 2 3 1
40 PT Mnc Land Tbk (KPIG) 3 3 3
41 PT Pakuwon Jati Tbk (PWON) 2 2 2
42 PT London Sumatra Indonesa Tbk (LSIP) 4 4 3
43 PT Semen Baturaja Persero Tbk (SMBR) 4 3 3
44 PT Sillo Maritime Perdana Tbk (SHIP) 1 1 1
45 PT Siwani Makmur Tbk (SIMA) 1 1 1
46 PT Sreeya Sewu Indonesia Tbk (SIPD) 2 2 2
47 PT Summarecon Agung Tbk (SMRA) 2 2 2
48 PT Supreme Cable Mfg Corp Tbk (SCCO) 2 2 2
49 PT Tempo Inti Media Tbk (TMPO) 3 3 3
50 PT Tigaraksa Satria Tbk (TGKA) 3 4 3
51 PT Tirta Mahakam Resources Tbk (TIRT) 1 2 2
52 PT Tower Bersama Infrastructure Tbk (TBIG) 2 2 2
53 PT Unilever Indonesia Tbk (UNVR) 1 1 1
54 PT United Tractors Tbk (UNTR) 4 4 4
55 PT Vale Indonesia Tbk (INCO) 7 4 4
56 PT Waskita Karya Persero Tbk (WSKT) 4 4 4
57 PT Wijaya Karya Bangunan Gedung Tbk (WEGE) 2 3 3
58 PT Wijaya Karya Persero Tbk (WIKA) 4 4 4
59 PT Xl Axiata Tbk (EXCL) 6 6 6
LAMPIRAN E Daftar Komisaris Independen Perusahaan Sampel Daftar Komisaris Independen Perusahaan Sampel
NO PERUSAHAAN Komisaris Independen
2017 2018 2019
10 PT Bakrieland Development Tbk (ELTY) 33.33% 33.33% 33.33%
11 PT Barito Pacific Tbk (BRPT) 33.33% 33.33% 50.00%
12 PT Bukit Asam Tbk (PTBA) 33.33% 28.57% 28.57%
13 PT Bumi Resources Minerals Tbk (BRMS) 66.67% 66.67% 66.67%
14 PT Bumi Serpong Damai Tbk (BSDE) 40.00% 40.00% 40.00%
15 PT Charoen Pokphand Indonesia Tbk (CPIN) 33.33% 33.33% 33.33%
16 PT Ciputra Development Tbk (CTRA) 37.50% 37.50% 37.50%
25 PT Indocement Tunggal Prakarsa Tbk (INTP) 33.33% 25.00% 25.00%
26 PT Indofood Cbp Sukses Makmur Tbk (ICBP) 50.00% 50.00% 50.00%
27 PT Indofood Sukses Makmur Tbk (INDF) 37.50% 37.50% 37.50%
28 PT Indomobil Sukses Internasion Tbk (IMAS) 42.86% 42.86% 50.00%
29 PT Indosat Tbk (ISAT) 30.00% 30.00% 30.00%
30 PT Japfa Comfeed Indones-Tbk (JPFA) 50.00% 50.00% 50.00%
31 PT Jasa Marga (Persero) Tbk (JSMR) 28.57% 28.57% 28.57%
32 PT Kapuas Prima Coal Tbk (SENG) 33.33% 33.33% 33.33%
33 PT Kioson Komersial Indonesia Tbk (KIOS) 33.33% 33.33% 33.33%
134
NO PERUSAHAAN Komisaris Independen
2017 2018 2019 34 PT Kresna Graha Investama Tbk (KREN) 66.67% 50.00% 50.00%
35 PT Logindo Samudramakmur Tbk (LEAD) 33.33% 33.33% 33.33%
36 PT Media Nusantara Citra Tbk (MNCN) 33.33% 33.33% 33.33%
37 PT Medikaloka Hermina Tbk (HEAL) 33.33% 33.33% 33.33%
38 PT Mitra Energi Persada Tbk (KOPI) 33.33% 33.33% 33.33%
39 PT Mitra Komunikasi Nusantara Tbk (MKNT) 33.33% 40.00% 50.00%
40 PT Mnc Land Tbk (KPIG) 40.00% 40.00% 40.00%
41 PT Pakuwon Jati Tbk (PWON) 33.33% 33.33% 33.33%
42 PT London Sumatra Indonesa Tbk (LSIP) 33.33% 33.33% 40.00%
43 PT Semen Baturaja Persero Tbk (SMBR) 20.00% 40.00% 40.00%
44 PT Sillo Maritime Perdana Tbk (SHIP) 50.00% 50.00% 50.00%
45 PT Siwani Makmur Tbk (SIMA) 50.00% 50.00% 50.00%
46 PT Sreeya Sewu Indonesia Tbk (SIPD) 33.33% 33.33% 33.33%
47 PT Summarecon Agung Tbk (SMRA) 50.00% 50.00% 60.00%
48 PT Supreme Cable Mfg Corp Tbk (SCCO) 33.33% 33.33% 33.33%
49 PT Tempo Inti Media Tbk (TMPO) 40.00% 40.00% 40.00%
50 PT Tigaraksa Satria Tbk (TGKA) 50.00% 33.33% 50.00%
51 PT Tirta Mahakam Resources Tbk (TIRT) 50.00% 33.33% 33.33%
52 PT Tower Bersama Infrastructure Tbk (TBIG) 50.00% 50.00% 50.00%
53 PT Unilever Indonesia Tbk (UNVR) 80.00% 80.00% 80.00%
54 PT United Tractors Tbk (UNTR) 33.33% 33.33% 33.33%
55 PT Vale Indonesia Tbk (INCO) 30.00% 33.33% 20.00%
56 PT Waskita Karya Persero Tbk (WSKT) 33.33% 42.86% 42.86%
57 PT Wijaya Karya Bangunan Gedung Tbk (WEGE) 50.00% 50.00% 40.00%
58 PT Wijaya Karya Persero Tbk (WIKA) 33.33% 42.86% 42.86%
59 PT Xl Axiata Tbk (EXCL) 33.33% 33.33% 33.33%
LAMPIRAN F Daftar Komite Audit Perusahaan Sampel Daftar Komite Audit Perusahaan Sampel
NO PERUSAHAAN Komite Audit
136
NO PERUSAHAAN Komite Audit
2017 2018 2019
34 PT Kresna Graha Investama Tbk (KREN) 4 3 1
35 PT Logindo Samudramakmur Tbk (LEAD) 3 3 1
36 PT Media Nusantara Citra Tbk (MNCN) 3 4 4
37 PT Medikaloka Hermina Tbk (HEAL) 2 2 3
38 PT Mitra Energi Persada Tbk (KOPI) 2 2 2
39 PT Mitra Komunikasi Nusantara Tbk (MKNT) 3 3 1
40 PT Mnc Land Tbk (KPIG) 3 2 2
41 PT Pakuwon Jati Tbk (PWON) 2 3 1
42 PT London Sumatra Indonesa Tbk (LSIP) 3 3 3
43 PT Semen Baturaja Persero Tbk (SMBR) 4 4 2
44 PT Sillo Maritime Perdana Tbk (SHIP) 3 3 3
45 PT Siwani Makmur Tbk (SIMA) 3 3 1
46 PT Sreeya Sewu Indonesia Tbk (SIPD) 3 3 3
47 PT Summarecon Agung Tbk (SMRA) 3 3 1
48 PT Supreme Cable Mfg Corp Tbk (SCCO) 3 2 1
49 PT Tempo Inti Media Tbk (TMPO) 3 3 3
50 PT Tigaraksa Satria Tbk (TGKA) 8 8 1
51 PT Tirta Mahakam Resources Tbk (TIRT) 3 3 3
52 PT Tower Bersama Infrastructure Tbk (TBIG) 2 3 1
53 PT Unilever Indonesia Tbk (UNVR) 1 1 1
54 PT United Tractors Tbk (UNTR) 3 1 1
55 PT Vale Indonesia Tbk (INCO) 4 4 1
56 PT Waskita Karya Persero Tbk (WSKT) 4 4 1
57 PT Wijaya Karya Bangunan Gedung Tbk (WEGE) 4 4 2
58 PT Wijaya Karya Persero Tbk (WIKA) 5 5 2
59 PT Xl Axiata Tbk (EXCL) 3 3 2
LAMPIRAN G Daftar Keragaman Gender Perusahaan Sampel Daftar Keragaman Gender Perusahaan Sampel
NO PERUSAHAAN Keragaman Gender
2017 2018 2019
25 PT Indocement Tunggal Prakarsa Tbk (INTP) 0.00% 0.00% 0.00%
26 PT Indofood Cbp Sukses Makmur Tbk (ICBP) 0.00% 0.00% 0.00%
27 PT Indofood Sukses Makmur Tbk (INDF) 0.00% 0.00% 0.00%
28 PT Indomobil Sukses Internasion Tbk (IMAS) 0.00% 0.00% 0.00%
29 PT Indosat Tbk (ISAT) 0.00% 0.00% 0.00%
30 PT Japfa Comfeed Indones-Tbk (JPFA) 16.67% 16.67% 16.67%
31 PT Jasa Marga (Persero) Tbk (JSMR) 0.00% 16.67% 16.67%
32 PT Kapuas Prima Coal Tbk (SENG) 14.29% 33.33% 28.57%
33 PT Kioson Komersial Indonesia Tbk (KIOS) 0.00% 0.00% 0.00%
138
NO PERUSAHAAN Keragaman Gender
2017 2018 2019 34 PT Kresna Graha Investama Tbk (KREN) 0.00% 0.00% 0.00%
35 PT Logindo Samudramakmur Tbk (LEAD) 0.00% 0.00% 0.00%
36 PT Media Nusantara Citra Tbk (MNCN) 20.00% 20.00% 20.00%
37 PT Medikaloka Hermina Tbk (HEAL) 0.00% 0.00% 0.00%
38 PT Mitra Energi Persada Tbk (KOPI) 40.00% 20.00% 40.00%
39 PT Mitra Komunikasi Nusantara Tbk (MKNT) 20.00% 0.00% 0.00%
40 PT Mnc Land Tbk (KPIG) 50.00% 50.00% 40.00%
41 PT Pakuwon Jati Tbk (PWON) 33.33% 33.33% 33.33%
42 PT London Sumatra Indonesa Tbk (LSIP) 0.00% 0.00% 0.00%
43 PT Semen Baturaja Persero Tbk (SMBR) 0.00% 14.29% 28.57%
44 PT Sillo Maritime Perdana Tbk (SHIP) 0.00% 0.00% 14.29%
45 PT Siwani Makmur Tbk (SIMA) 12.50% 14.29% 14.29%
46 PT Sreeya Sewu Indonesia Tbk (SIPD) 66.67% 66.67% 50.00%
47 PT Summarecon Agung Tbk (SMRA) 25.00% 25.00% 20.00%
48 PT Supreme Cable Mfg Corp Tbk (SCCO) 20.00% 20.00% 20.00%
49 PT Tempo Inti Media Tbk (TMPO) 60.00% 60.00% 60.00%
50 PT Tigaraksa Satria Tbk (TGKA) 0.00% 0.00% 0.00%
51 PT Tirta Mahakam Resources Tbk (TIRT) 0.00% 0.00% 0.00%
52 PT Tower Bersama Infrastructure Tbk (TBIG) 0.00% 0.00% 0.00%
53 PT Unilever Indonesia Tbk (UNVR) 0.00% 0.00% 20.00%
54 PT United Tractors Tbk (UNTR) 0.00% 0.00% 0.00%
55 PT Vale Indonesia Tbk (INCO) 20.00% 0.00% 0.00%
56 PT Waskita Karya Persero Tbk (WSKT) 0.00% 0.00% 0.00%
57 PT Wijaya Karya Bangunan Gedung Tbk (WEGE) 33.33% 16.67% 0.00%
58 PT Wijaya Karya Persero Tbk (WIKA) 28.57% 14.29% 16.67%
59 PT Xl Axiata Tbk (EXCL) 11.11% 11.11% 11.11%
LAMPIRAN H Hasil Output Pengolahan Data menggunakan SPSS 22 Hasil Output Pengolahan Data menggunakan SPSS 22 Hasil Output Analisis Statistik Deskriptif
Descriptive Statistics
N Minimum Maximum Mean Std. Deviation
Struktur Modal 174 .05 67.31 26.3639 17.25114
Ukuran Dewan Direksi 174 1 11 5.25 2.383
Ukuran Dewan Komisaris 174 1 8 3.12 1.563
Komisaris Independen 174 .00 80.00 40.1803 11.79148
Komite Audit 174 1 8 2.57 1.144
Keragaman Gender 174 .00 2.00 .1947 .36958
Valid N (listwise) 174
Hasil Uji Normalitas Data dengan Uji Statistik Kolmogorov-Smirnov
One-Sample Kolmogorov-Smirnov Test
Unstandardized Residual
N 174
Normal Parametersa,b Mean .0000000
Std. Deviation 15.95349516
Most Extreme Differences Absolute .043
Positive .043
Negative -.030
Test Statistic .043
Asymp. Sig. (2-tailed) .200c,d
a. Test distribution is Normal.
b. Calculated from data.
140
Hasil Uji Normalitas – Normal Probability Plot
Hasil Uji Multikolinearitas
Coefficientsa
Model
Collinearity Statistics
Tolerance VIF
1 (Constant)
Ukuran Dewan Direksi .671 1.489
Ukuran Dewan Komisaris .466 2.146
Komisaris Independen .580 1.724
Komite Audit .948 1.055
Keragaman Gender .925 1.081
a. Dependent Variable: Struktur Modal
Hasil Uji Heteroskedastisitas Scatter Plot
Hasil Uji Glejser
Coefficientsa
Model
Unstandardized Coefficients
Standardized Coefficients
t Sig.
B
Std.
Error Beta
1 (Constant) 15.258 4.834 3.156 .002
Ukuran Dewan Direksi .091 .388 .022 .235 .814
Ukuran Dewan Komisaris
-.783 .710 -.124 -1.103 .272
Komisaris Independen -.037 .084 -.045 -.444 .657
Komite Audit .386 .680 .045 .567 .571
Keragaman Gender -1.463 2.131 -.055 -.687 .493
a. Dependent Variable: ABS_RES
142
Hasil Uji Autokorelasi
Model Summaryb
Model R R Square
Adjusted R Square
Std. Error of the
Estimate Durbin-Watson
1 .381a .145 .119 16.18916 2.053
a. Predictors: (Constant), Keragaman Gender, Komisaris Independen, Komite Audit, Ukuran Dewan Direksi, Ukuran Dewan Komisaris
b. Dependent Variable: Struktur Modal
Hasil Uji Koefisien Determinasi Analisis Regresi Berganda
Model Summaryb
Model R R Square
Adjusted R Square
Std. Error of the Estimate
1 .354a .126 .105 16.32058
a. Predictors: (Constant), Komite Audit, Komisaris Independen, Ukuran Dewan Direksi, Ukuran Dewan Komisaris
b. Dependent Variable: Struktur Modal
Hasil Uji Signifikansi Simultan (Uji F) Analisis Regresi Berganda
ANOVAa
Model Sum of Squares df Mean Square F Sig.
1 Regression 6470.046 4 1617.512 6.073 .000b
Residual 45015.054 169 266.361
Total 51485.101 173
a. Dependent Variable: Struktur Modal
b. Predictors: (Constant), Komite Audit, Komisaris Independen, Ukuran Dewan Direksi, Ukuran Dewan Komisaris
Hasil Uji Signifikan Parameter Individual (Uji T) Analisis Regresi Berganda
Coefficientsa
Model
Unstandardized Coefficients
Standardized Coefficients
t Sig.
B Std. Error Beta
1 (Constant) 8.469 7.767 1.090 .277
Ukuran Dewan Direksi -2.405 .618 -.332 -3.893 .000
Ukuran Dewan Komisaris 2.671 1.128 .242 2.367 .019
Komisaris Independen .444 .136 .304 3.271 .001
Komite Audit 1.678 1.109 .111 1.513 .132
a. Dependent Variable: Struktur Modal
Hasil Uji Koefisien Determinasi Moderated Regression Analysis (MRA)
Model Summaryb
Model R R Square
Adjusted R Square
Std. Error of the Estimate
1 .408a .166 .126 16.12851
a. Predictors: (Constant), Komite Audit*Keragaman Gender, Komisaris Independen, Ukuran Dewan Direksi, Komite Audit, Ukuran Dewan Komisaris, Ukuran Dewan Direksi*Keragaman Gender, Ukuran Dewan Komisaris*Keragaman Gender, Komisaris Independen*Keragaman Gender
b. Dependent Variable: Struktur Modal
144
Hasil Uji Signifikansi Simultan Moderated Regression Analysis (MRA)
ANOVAa
Model Sum of Squares df Mean Square F Sig.
1 Regression 8563.846 8 1070.481 4.115 .000b
Residual 42921.254 165 260.129
Total 51485.101 173
a. Dependent Variable: Struktur Modal
b. Predictors: (Constant), Komite Audit*Keragaman Gender, Komisaris Independen, Ukuran Dewan Direksi, Komite Audit, Ukuran Dewan Komisaris, Ukuran Dewan Direksi*Keragaman Gender, Ukuran Dewan Komisaris*Keragaman Gender, Komisaris Independen*Keragaman Gender
Hasil Uji Signifikan Parameter Individual Moderated Regression Analysis (MRA)
Komisaris Independen 0.488 0.145 0.333 3.356 0.001
Komite Audit 1.518 1.199 0.101 1.266 0.207
Ukuran Dewan
Direksi*Keragaman Gender -3.695 1.781 -0.582 -2.075 0.04 Ukuran Dewan
a. Dependent Variable: Struktur Modal