CD Tesis
Pengaruh Struktur Kepemilikan Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Dengan Transparansi Informasi Keuangan Sebagai Variabel Intervening (Studi Empiris Perusahaan Industri Manufaktur Yang Terdaftar Di Bei Tahun 2015 – 2018)
The population in the study was data taken from manufacturing industrial companies listed on the Indonesia Stock Exchange (IDX) from 2015 - 2018 totaling 143 companies. The sample method, namely purposive sampling, is sampling based on subjective considerations. The data analysis technique in this study used multiple linear regression and Path Analysis.
The results of this study are managerial ownership has a positive and significant effect on firm value and information transparency variable has a negative indirect effect on firm value. Institutional ownership has a positive and significant effect on firm value and the information transparency variable has a negative indirect effect on firm value. Firm size has no positive and significant effect on firm value and the information transparency variable has a positive direct effect on firm value. The results of multiple regression analysis concluded that managerial ownership, institutional ownership and company size have a positive and insignificant effect on transparency of information. The results of multiple regression analysis concluded that Managerial Ownership, Institutional Ownership, Company Size and Information Transparency have a positive and insignificant effect on Firm Value. The Influence of Managerial Ownership, Institutional Ownership, Company Size on Firm Value with the transparency of company information as an intervening variable, based on path analysis, shows that simultaneously it has a positive direct effect on firm value. This indicates that the transparency variable is able to be an intervening variable of the influence of Managerial Ownership, Institutional Ownership, and Company Size variables on the firm value variable.
Keywords : Managerial Ownership, Institutional Ownership, Company Size, Company Value and Financial Information Transparency
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