PENGARUH DIVERSITAS KOMISARIS DAN DIREKSI TERHADAP KINERJA KEUANGAN

Director diversity to financial performance that shall influence the implementation of corporate governance. In this research, board diversity is measured by 4 variables, i.e. women availability on Commissioner and Director, foreign availability on Commissioner and Director, age and tenure of Commissioner and Director with firm and board size as control variables. The samples are 173 companies that listed at Indonesia Stock Exchange in 2013 exclude financial industry and BUMN. The results showed that board diversity members influencing financial performance. Women availability, foreign availibility and also age on Commissioner and Director have no influence to financial performance that measured by Tobin‟s Q. Whereas, the board tenure of Commissioner and Director have significant negative to financial performance that measured by Tobin‟s Q. Key words: diversity, corporate governance, financial performance, Tobin’s Q