CD Tesis
Pengaruh Struktur Kepemilikan Terhadap Nilai Perusahaan Dengan Manajemen Laba Sebagai Variabel Mediasi (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2011 - 2016)
This research aims to find empirical evidence of the influence of
ownership structure in this case institutional ownership, managerial
ownership and family ownership to the firm value with earnings
management as a mediation variable.This research was conducted on 31
manufacturing companies listed in the Indonesian Stock Exchanges in the
peroid of 2011-2016. Sampling technique in this research using purposive
sampling technique and data analysis technique using Partial Least
Square method using WarpPLS 5.0 application.
The results of this research shows there is no direct effec
ownership structure toward earnings management, as well as direct effect
earnings management toward firms value. While the variable of ownership
struktur have a significant positive effect to firms value. This research also
shows that earnings management can not mediate ownership structure
toward firms value.
Key words : Firm Value, Institutional Ownership, Manajerial Ownership,
Family Ownership, Earnings Managemen
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