The study discusses the problem of company performance by looking at the level of diversity of the board of education (gender, age, nationality and nationality), and the type of company. In this day and age, Diversity of workers and top management is one of the ways to increase productivity and work effectiveness of an organization. The study was conducted as a development of research that has applied hypothesis testing which is useful for testing how the influence of the independent variable on the dependent variable. The research was conducted on entities listed on the IDX from 2016-2020 (excluding entities in finance and insurance). The population is 514 entities. The number of samples used is 384 entities with purposive sampling method Data processing using statistical software SPSS and Eviews. The results of the study show that female directors, age and nationality have no significant effect on ROA, ROE and Tobin`s Q, while education has no significant effect on ROA, ROE, but has a significant negative effect on Tobin`s Q. Keywords: Profitability; Gender; Age; Education; Citizenship.
Brunei adalah satu-satunya negara berdaulat sepenuhnya di Kalimantan, sisa wilayah pulau dibagi antara negara Malaysia dan Indonesia. Menurut Dana Moneter Internasional (IMF), Brunei menempati urutan kelima di dunia berdasarkan produk domestik bruto per kapita pada paritas daya beli. Ada dua jenis Standar Akuntansi yang akan diadopsi di Brunei Darussalam, yaitu Standar Pelaporan Keuangan Internasional (IFRS) dan Standar Akuntansi Brunei Darussalam (BDAS) yang dikeluarkan oleh BDASC untuk entitas lain yang tidak memiliki akuntabilitas publik (entitas kepentingan non-publik). Dengan analisis yang penulis lakukan berdasarkan laporan tahunan dan laporan keuangan dengan memakai objek Bank Islam Brunei Darussalam (BIBD) selama 5 tahun terakhir, hasil analisa menunjukkan bahwa perusahaan tidak melakukan praktik Shenanigans 1, Shenanigans 2, Shenanigans 4, Shenanigans 5, Shenanigans 6, Shenanigans 7. Bank Islam Brunei Darussalam (BIBD) melakukan teknik Shenanigans 3 dalam pencatatan laporan keuangannya tanpa pengaruh yang signifikan (jumlah yang kecil) sehingga laporan keuangan masih wajar dan tidak merugikan pihak yang bersangkutan. Kata Kunci: Brunei Darussalam, Perkembangan Akuntansi, Teknik Shenanigans.
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