Board of Director Diversity in “Bhinneka Tunggal Ika” Concept

Penulis

  • Nor Rahma Rizka Universitas Airlangga, Indonesia
  • Rika Meidiana Rahayu Universitas Airlangga, Indonesia
  • Yacobus Soegiarto Universitas Airlangga, Indonesia

Kata Kunci:

Board of director, Board of Director Diversity, Bhinneka Tunggal Ika, Interpretive.

Abstrak

One of the mechanisms to implement good corporate governance is board of directors diversity. Studies found the board of directors diversity has a positive effect on firm performance. Bhinneka Tunggal Ika philosophy is the best symbol of unity in diversity of Indonesian. This study reflects the concept of "Bhineka Tunggal Ika" using an interpretive paradigm on the board of director diversity that can support the improvement of firm performance. This study uses library research. The results of this study found that the concept of “Bhinneka Tunggal Ika†is very suitable if applied to board diversity of board directors, especially in Indonesia.

Biografi Penulis

Nor Rahma Rizka, Universitas Airlangga

S2 Akuntansi, Universitas Airlangga

Rika Meidiana Rahayu, Universitas Airlangga

S2 Akuntansi, Universitas Airlangga

Yacobus Soegiarto, Universitas Airlangga

S2 Akuntansi, Universitas Airlangga

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Diterbitkan

2022-07-04

Cara Mengutip

Rizka, N. R., Rahayu, R. M., & Soegiarto, Y. (2022). Board of Director Diversity in “Bhinneka Tunggal Ika” Concept. Jurnal Akuntansi Dan Pajak, 23(1), 338–355. Diambil dari https://jurnal.stie-aas.ac.id/index.php/jap/article/view/4082

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