Pengaruh Keragaman Dewan Direksi terhadap Kinerja Modal Intelektual: Peran Moderasi Efektivitas Rapat Dewan Komisaris

IR-PERPUSTAKAAN UNIVERSITAS AIRLANGGA. DAFTAR PUSTAKA Abdullah, S. N. (2004). Board composition, CEO duality and performance among Malaysian listed companies. Corporate Governance: The international journal of business in society, 4(4), 47-61. Abeysekera, I. (2010). The influence of board size on intellectual capital disclosure by Kenyan listed firms. Journal of intellectual capital, 11(4), 504-518. Abidin. (2000). Pelaporan MI: Upaya Mengembangkan Ukuran-Ukuran Baru (Edisi 7 ed.): Media Akuntansi. Adams, R., & Mehran, H. (2003). Is corporate governance different for bank holding companies? Economic Policy Review, 9(April 2003), 123142. Al-Janadi, Y., Rahman, R. A., & Omar, N. H. (2013). Corporate governance mechanisms and voluntary disclosure in Saudi Arabia. Research Journal of Finance and Accounting, 4(4), 25-35. Al-Musali, M., & Ismail, K. (2012). Corporate governance, bank specific characteristics and intellectual capital performance of banks in Arab Gulf Cooperation Council. Asian Academy of Management Journal of Accounting and Finance, 8(Supp. 1), 115-135. Al-Musali, M., & Ismail, K. I. (2015). Board diversity and intellectual capital performance: The moderating role of the effectiveness of board meetings. Accounting Research Journal, 28(3), 268-283. Anshori, M., & Iswati, S. (2009). Metodologi Penelitian Kuantitatif. Surabaya: Pusat Penerbitan dan Percetakan UNAIR. Appuhami, R., & Bhuyan, M. (2015). Examining the influence of corporate governance on intellectual capital efficiency: Evidence from top service firms in Australia. Managerial Auditing Journal, 30(4/5), 347-372. Ararat, M., Aksu, M. H., & Tansel Cetin, A. (2010). The impact of board diversity on boards' monitoring intensity and firm performance: evidence from the Istanbul Stock Exchange. Social Science Research Network, 1-57. Aras, G., & Crowther, D. (2008). Governance and sustainability: An investigation into the relationship between corporate governance and corporate sustainability. Management Decision, 46(3), 433448. Barney, J. B. (1986). Strategic factor markets: Expectations, luck, and business strategy. Management science, 32(10), 1231-1241. Barney, J. B., & Clark, D. N. (2007). Resource-based theory: Creating and sustaining competitive advantage: Oxford University Press on Demand.. TESIS. 84. PENGARUH KERAGAMAN DEWAN.... INDIRASARI CYNTHIA SETYOPARWATI.

IR-PERPUSTAKAAN UNIVERSITAS AIRLANGGA. 85. Beattie, V., & Smith, S. J. (2010). Intellectual capital reporting: academic utopia or corporate reality in a brave new world? : The Institute of Chartered Accountants of Scotland (ICAS). Bebchuk, L. A., & Fried, J. M. (2003). Executive compensation as an agency problem. Journal of economic perspectives, 17(3), 71-92. Berle, A., & Means, G. (1932). The Modern Corporation and Private Property: New York : Macmillan. Bontis, N. (2001). Assessing knowledge assets: a review of the models used to measure intellectual capital. International journal of management reviews, 3(1), 41-60. Bontis, N., Bart, C. K., Tovstiga, G., & Tulugurova, E. (2007). Intellectual capital practices and performance in Russian enterprises. Journal of intellectual capital. Bontis, N., Chua, W., & Richardson, S. (2000). Intellectual capital and business performance in Malaysian industries. Journal of intellectual capital, 1(1), 85-100. Booth, R. (1998). The measurement of intellectual capital. Management Accounting, 76(10), 26-28. Bremholm, A. (2015). Foreign ownership and foreign directors–the effects on firm performance in Japan. Brick, I. E., & Chidambaran, N. (2010). Board meetings, committee structure, and firm value. Journal of Corporate Finance, 16(4), 533-553. Chalevas, C. G. (2011). The effect of the mandatory adoption of corporate governance mechanisms on executive compensation. The International Journal of Accounting, 46(2), 138-174. Chang, W. S., & Hsieh, J. J. (2011). Intellectual capital and value creation-is innovation capital a missing link? International Journal of Business and Management, 6(2), 3. Chen , H. L. (2011). Does board independence influence the top management team? Evidence from strategic decisions toward internationalization. Corporate Governance: An International Review, 19(4), 334-350. Chen, M.-C., Cheng, S.-J., & Hwang, Y. (2005). An empirical investigation of the relationship between intellectual capital and firms’ market value and financial performance. Journal of intellectual capital, 6(2), 159-176. Cho, C.-C., & Wu, C.-H. (2014). Role of auditor in agency conflict and corporate governance: empirical analyses of Taiwanese firms. Chinese Management Studies, 8(3), 333-353. Choi, J.-H., Kim, C., Kim, J.-B., & Zang, Y. (2010). Audit office size, audit quality, and audit pricing. Auditing: A Journal of practice & theory, 29(1), 73-97. Conger, J. A., Finegold, D., & Lawler, E. E. (1998). Appraising boardroom performance. Harvard business review, 76, 136-164.. TESIS. PENGARUH KERAGAMAN DEWAN.... INDIRASARI CYNTHIA SETYOPARWATI.

IR-PERPUSTAKAAN UNIVERSITAS AIRLANGGA. 86. Conner, K. R. (1991). A historical comparison of resource-based theory and five schools of thought within industrial organization economics: do we have a new theory of the firm? Journal of management, 17(1), 121-154. Darmadi, S. (2011). Board diversity and firm performance: the Indonesian evidence. Corporate ownership and control Journal, 8(2-4), 450466. Dimitropoulos, P. (2014). Capital structure and corporate governance of soccer clubs: European evidence. Management Research Review, 37(7), 658-678. Drucker, P. F. (1993). Post-capitalist society. New York: Harper Business. Eisenhardt, K. M. (1989). Agency theory: An assessment and review. Academy of management review, 14(1), 57-74. El‐Bannany, M. (2008). A study of determinants of intellectual capital performance in banks: the UK case. Journal of intellectual capital. Fahy, J., & Smithee, A. (1999). Strategic marketing and the resource based view of the firm. Academy of marketing science review, 10(1), 1-21. Fernandes, A. A. R. (2017). Investigation the mediating variable: What is necessary?(case study in management research). International Journal of Law and Management, 59(6), 1059-1067. Fuad, F. (2017). The effects of board diversity on intellectual capital performance: an empirical study from knowledge-intensive companies in Indonesia. Journal of Accounting, Finance and Auditing Studies, 3(4). Ghozali, I. (2006). Aplikasi analisis multivariate dengan SPSS (Edisi 4 ed.). Semarang: Badan Penerbit Universitas Diponegoro. González, J. S., & García-Meca, E. (2014). Does corporate governance influence earnings management in Latin American markets? Journal of Business Ethics, 121(3), 419-440. Goodstein, J., Gautam, K., & Boeker, W. (1994). The effects of board size and diversity on strategic change. Strategic management journal, 15(3), 241-250. Gormley, D. (1996). A letter to a CEO. Directors and Boards, 20, 18-19. Gulamhussen, M. A., & Guerreiro, L. (2009). The influence of foreign equity and board membership on corporate strategy and internal cost management in Portuguese banks. Management Accounting Research, 20(1), 6-17. Guthrie, J., Petty, R., & Ricceri, F. (2006). The voluntary reporting of intellectual capital: comparing evidence from Hong Kong and Australia. Journal of intellectual capital, 7(2), 254-271. Haji, A., & Ghazali, N. A. (2013). A longitudinal examination of intellectual capital disclosures and corporate governance attributes in Malaysia. Asian Review of Accounting, 21(1), 27-52. Hamel, G., & Prahalad, C. K. (1996). Competing for the Future: Harvard Business Press.. TESIS. PENGARUH KERAGAMAN DEWAN.... INDIRASARI CYNTHIA SETYOPARWATI.

IR-PERPUSTAKAAN UNIVERSITAS AIRLANGGA. 87. Haniffa, R., & Hudaib, M. (2006). Corporate governance structure and performance of Malaysian listed companies. Journal of Business Finance & Accounting, 33(7‐8), 1034-1062. Hatane, S. E., Gomes, N., & Sastrawati, W. (2017). Board Structures dan ValueAdded Intellectual Capital: Studi Kasus pada Industri Barang Konsumsi dan Perdagangan Indonesia. Jurnal Akuntansi dan Keuangan, 19(1), 24-36. Hidalgo, R. L., García-Meca, E., & Martínez, I. (2011). Corporate Governance and Intellectual Capital Disclosure. Journal of Business Ethics, 100(3), 483-495. Holbeche, L. (2005). The High Performance Organization: Creating Dynamic Stability And Sustainble Success. Oxford: Elsevier Butterworth Heinemann. Hurlock, E. B., Istiwidayanti, Sijabat, R. M., & Soedjarwo. (1990). Psikologi perkembangan: Suatu pendekatan sepanjang rentang kehidupan: Erlangga, Jakarta. Jaradat, M. (2015). Corporate governance practices and capital structure: A study with special reference to board size, board gender, outside director, and CEO duality. International Journal of Economics, Commerce and Management, 3(5), 264-273. Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of financial economics, 3(4), 305-360. Kajananthan, R. (2012). Effect of corporate governance on capital structure: case of the Srilankan listed manufacturing companies. Researchers World, 3(4), 63. Keenan, J., & Aggestam, M. (2001). Corporate governance and intellectual capital: some conceptualisations. Corporate Governance: An International Review, 9(4), 259-275. Khanchel, I. (2007). Corporate governance: measurement and determinant analysis. Managerial Auditing Journal, 22(8), 740-760. Khaoula, A., & Ali, Z. M. (2012). Demographic diversity in the board and corporate tax planning in American firms. Business Management and Strategy, 3(1), 72-86. Kieso, D. E., Weygandt, J. J., & Warfield, T. D. (2013). Intermediate Accounting (15th Edition ed.): Wiley. Kim, B., Burns, M. L., & Prescott, J. E. (2009). The strategic role of the board: The impact of board structure on top management team strategic action capability. Corporate Governance: An International Review, 17(6), 728-743. Kor, Y. Y., & Mahoney, J. T. (2004). Edith Penrose's (1959) contributions to the resource‐based view of strategic management. Journal of Management studies, 41(1), 183-191. Kotz, R. (1998). Technology company boards: In search of a new model. Directors and Boards, 22, 26-28.. TESIS. PENGARUH KERAGAMAN DEWAN.... INDIRASARI CYNTHIA SETYOPARWATI.

IR-PERPUSTAKAAN UNIVERSITAS AIRLANGGA. 88. Kristina, I. G. A. R., & Wiratmaja, I. D. N. (2018). Pengaruh Board Diversity Dan Intellectual Capital Pada Nilai Perusahaan. E-Jurnal Akuntansi, 2313-2338. Kuryanto, B., & Syafruddin, M. (2009). Pengaruh modal intelektual terhadap kinerja perusahaan. Jurnal Akuntansi dan Auditing, 5(2), 128-147. Kusumastuti, S., Supatmi, S., & Sastra, P. (2008). Pengaruh board diversity terhadap nilai perusahaan dalam perspektif corporate governance. Jurnal Akuntansi dan Keuangan, 9(2), 88-98. Lestari, S. D., Paramu, H., & Sukarno, H. (2018). Pengaruh intellectual capital terhadap kinerja keuangan perbankan syari’ah di Indonesia. EKUITAS (Jurnal Ekonomi dan Keuangan), 20(3), 346-366. Li, J., Pike, R., & Haniffa, R. (2008). Intellectual capital disclosure and corporate governance structure in UK firms. Accounting and business research, 38(2), 137-159. Lipton, M., & Lorsch, J. W. (1992). A modest proposal for improved corporate governance. The business lawyer, 48(1), 59-77. Maher, M., & Andersson, T. (2002). Corporate governance: effects on firm performance and economic growth. Oxford: Oxford University Press. Mahmudi, B., & Nurhayati, E. (2015). The influence of board governance characteristics on intellectual capital performance (empirical study on listed banks in BEI 2008-2012). Review of Integrative Business and Economics Research, 4(1), 417. Messier, W. F., Glover, S. M., & Prawitt, D. F. (2006). Auditing &Assurance Services: A Systematic Approach (Fourth ed.): McGraw-Hill Education. Miller, T., & del Carmen Triana, M. (2009). Demographic diversity in the boardroom: Mediators of the board diversity–firm performance relationship. Journal of Management studies, 46(5), 755-786. Milliken, F. J., & Martins, L. L. (1996). Searching for common threads: Understanding the multiple effects of diversity in organizational groups. Academy of management review, 21(2), 402-433. Muhammad, N. M. N., & Ismail, M. K. A. (2009). Intellectual capital efficiency and firm’s performance: Study on Malaysian financial sectors. International journal of economics and finance, 1(2), 206-212. Murti, C. M., & Nur Rahardjo, S. (2010). Analisis pengaruh modal intelektual terhadap kinerja perusahaan (studi pada perusahaan yang terdaftar di bursa efek indonesia). Universitas Diponegoro. Nadeem, M., De Silva, T.-A., Gan, C., & Zaman, R. (2017). Boardroom gender diversity and intellectual capital efficiency: evidence from China. Pacific Accounting review. Noorkhaista, E., & Sari, D. (2017). Kinerja Modal Intelektual, Keragaman Gender dan Keragaman Kewarganegaraan dalam Dewan Direksi. AKRUAL: Jurnal Akuntansi, 9(1), 1-19.. TESIS. PENGARUH KERAGAMAN DEWAN.... INDIRASARI CYNTHIA SETYOPARWATI.

IR-PERPUSTAKAAN UNIVERSITAS AIRLANGGA. 89. Ntim, C. G., Lindop, S., Osei, K. A., & Thomas, D. A. (2015). Executive compensation, corporate governance and corporate performance: a simultaneous equation approach. Managerial and Decision Economics, 36(2), 67-96. Oxelheim, L., & Randøy, T. (2003). The impact of foreign board membership on firm value. Journal of Banking & Finance, 27(12), 2369-2392. Patel, S. A., Balic, A., & Bwakira, L. (2002). Measuring transparency and disclosure at firm-level in emerging markets. Emerging Markets Review, 3(4), 325-337. Penrose, E. (1959). The theory ofthe growth of the firm. New York: John Wiley & Sons. Peppard, J., & Rylander, A. (2001). Using an intellectual capital perspective to design and implement a growth strategy: the case of APiON. European Management Journal, 19(5), 510-525. Peterson, R. A., & Jeong, J. (2010). Exploring the impact of advertising and R&D expenditures on corporate brand value and firm-level financial performance. Journal of the Academy of Marketing Science, 38(6), 677-690. Polovina, N., & Peasnell, K. (2015). The effect of foreign management and board membership on the performance of foreign acquired Turkish banks. International Journal of Managerial Finance, 11(3), 359-387. Pradono, N. S., & Widowati, E. H. (2016). Pengaruh Komisaris Asing, Direktur Asing dan Kepemilikan Asing Terhadap Kinerja Intellectual Capital. Pulic, A. (1998). Measuring the performance of intellectual potential in knowledge economy. Paper presented at the 2nd McMaster Word Congress on Measuring and Managing Intellectual Capital by the Austrian Team for Intellectual Potential. Renneboog, L., & Szilagyi, P. G. (2011). The role of shareholder proposals in corporate governance. Journal of Corporate Finance, 17(1), 167188. Riahi-Belkaoui, A. (2003). Intellectual capital and firm performance of US multinational firms: a study of the resource-based and stakeholder views. Journal of intellectual capital, 4(2), 215-226. Robbinson, S. P., & Judge, T. A. (2008). Perilaku Organisasi (12 ed.). Jakarta: Salemba Empat. Robinson, G., & Dechant, K. (1997). Building a business case for diversity. Academy of Management Perspectives, 11(3), 21-31. Saeed, S., Rasid, S. Z. A., & Basiruddin, R. (2015). The mediating role of intellectual capital in corporate governance and the corporate performance relationship. Mediterranean Journal of Social Sciences, 6(5), 209.. TESIS. PENGARUH KERAGAMAN DEWAN.... INDIRASARI CYNTHIA SETYOPARWATI.

IR-PERPUSTAKAAN UNIVERSITAS AIRLANGGA. 90. Saleh, N. M., Rahman, M. R. C. A., & Hassan, M. S. (2009). Ownership structure and intellectual capital performance in Malaysia. Asian Academy of Management Journal of Accounting and Finance, 5(1), 1-29. Sani, M. (2011). Pengaruh Corporate Governance Terhadap Pengungkapan Intellectual Capital (Studi Empiris pada Perusahaan Jasa yang Terdaftar di BEI. Universitas Diponegoro. Santrock, J. W. (1995). Perkembangan masa hidup (Jilid 2 ed.). Jakarta: Erlangga. Sariwaty, Y. (2014). Integrasi Ekonomi Dan Kesiapan Indonesia Dalam Pelaksanaan ASEAN Economic Community 2015. Ecodemica, II(2). Sawarjuwono, T., & Kadir, A. (2003). Intellectual Capital: Recognation, Measurement and Reporting (Library Research). Journal of Accountancy and Financial, 5(1), 35-57. Sawir, A. (2005). Analisis kinerja keuangan dan perencanaan keuangan perusahaan. Jakarta: PT Gramedia pustaka utama. Scott, W. R. (2003). Financial Accounting Theory (Third Edition ed.). USA: Prentice Hall. Setyawan Anton, A., & Riyardi, A. (2000). Pengembangan Intellectual Capital pada BUMD Kabupaten Sukoharjo. Jurnal Penelitian Ilmu Ilmu Sosial, 11(1). Siam, Y., Laili, N. H. B., & Khairi, K. F. B. (2014). Board of directors and earnings management among Jordanian listed companies: Proposing conceptual framework. International Journal of Technical Research and Applications, 2(3), 1-7. Siciliano, J. I. (1996). The relationship of board member diversity to organizational performance. Journal of Business Ethics, 15(12), 1313-1320. Solomon, J. (2012). Corporate Governance and Accountability (Second ed.). Chichester, UK: Wiley. Ståhle, P., Ståhle, S., & Aho, S. (2011). Value added intellectual coefficient (VAIC): a critical analysis. Journal of intellectual capital, 12(4), 531-551. Sugiyono. (2012). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta. Supriatna, A., & Ermond, B. (2019). Peranan Direktur Independen Dalam Mewujudkan Good Corporate Governance Pada Perusahaan Publik Di Indonesia. Jurnal Yuridis, 6(1), 67-93. Surya, I., & Yustiavandana, I. (2006). Penerapan good corporate governance: mengesampingkan hak-hak istimewa demi kelangsungan usaha: Kencana. Swartz, N., & Firer, S. (2005). Board structure and intellectual capital performance in South Africa. Meditari Accountancy Research, 13(2), 145-166.. TESIS. PENGARUH KERAGAMAN DEWAN.... INDIRASARI CYNTHIA SETYOPARWATI.

IR-PERPUSTAKAAN UNIVERSITAS AIRLANGGA. 91. Syakhroza, A. (2003). Teori Corporate Governance. Manajemen Usahawan Indonesia. Talke, K., Salomo, S., & Rost, K. (2010). How top management team diversity affects innovativeness and performance via the strategic choice to focus on innovation fields. Research Policy, 39(7), 907-918. Ujunwa, A. (2012). Board characteristics and the financial performance of Nigerian quoted firms. Corporate Governance: The international journal of business in society, 12(5), 656-674. Ulum, I. (2011). Intellectual Capital (Konsep dan Kajian Empiris). Yogyakarta: Graha Ilmu. Vafeas, N. (1999). Board meeting frequency and firm performance. Journal of financial economics, 53(1), 113-142. Walt, N., & Ingley, C. (2003). Board dynamics and the influence of professional background, gender and ethnic diversity of directors. Corporate Governance: An International Review, 11(3), 218-234. Wernerfelt, B. (1984). A resource‐based view of the firm. Strategic management journal, 5(2), 171-180. White, G., Lee, A., & Tower, G. (2007). Drivers of voluntary intellectual capital disclosure in listed biotechnology companies. Journal of intellectual capital, 8(3), 517-537. Widaryanti. (2011). Faktor-Faktor yang Mempengaruhi Kinerja Intellectual Capital Pada Industri Perbankan yang Listing di Bursa Efek Indonesia (A Study of Determinants of Intellectual Capital Performance in Banks: The Indonesian Stock Exchange Case). Fokus Ekonomi, 6(1 Juni 2011), 49-67. Wijaya, P. C., & Suprasto, B. (2015). Pengaruh persebaran dewan two tier (dewan gabungan) pada nilai perusahaan sektor keuangan. EJurnal Akuntansi, 722-734. Williams , K. Y., & O'Reilly , C. A. (1998). Demography and. Research in organizational behavior, 20, 77-140. Williams, S. M. (2000). Relationship between board structure and a firm’s intellectual capital performance in an emerging economy. Accounting for knowledge assets and technological resources, 1-39. Wincent, J., Anokhin, S., & Örtqvist, D. (2010). Does network board capital matter? A study of innovative performance in strategic SME networks. Journal of Business Research, 63(3), 265-275. Wu, W. Y., Chang, M. L., & Chen, C. W. (2008). Promoting innovation through the accumulation of intellectual capital, social capital, and entrepreneurial orientation. R&d Management, 38(3), 265-277. Yudhanti, C. B. H., & Shanti, J. C. (2012). Intellectual Capital dan Ukuran Fundamental Kinerja Keuangan Perusahaan. Jurnal Akuntansi dan Keuangan, 13(2), 57-66. Yuniasih, N. W., Rasmini, N. K., & Wirakusuma, M. G. (2011). Pengaruh Diversitas Dewan Pada Luas Pengungkapan Modal Intelektual.. TESIS. PENGARUH KERAGAMAN DEWAN.... INDIRASARI CYNTHIA SETYOPARWATI.

IR-PERPUSTAKAAN UNIVERSITAS AIRLANGGA. 92. Makalah dipresentasikan dalam Simposium Nasional Akuntansi XIV Aceh. Yusoff, W. F. W., & Alhaji, I. A. (2012). Insight of corporate governance theories. Journal of Business and management, 1(1), 52-63. Zeghal, D., & Maaloul, A. (2010). Analysing value added as an indicator of intellectual capital and its consequences on company performance. Journal of intellectual capital, 11(1), 39-60.. TESIS. PENGARUH KERAGAMAN DEWAN.... INDIRASARI CYNTHIA SETYOPARWATI.