CD Disertasi
Pengaruh Kepemilikan, Kualitas Audit Dan Manajemen Laba Terhadap Nilai Perusahaan
SUMMARY
Firm value is a goal of a company in measuring the prosperity that the company provides to shareholders. This study aims to examine the effect of managerial ownership, institutional ownership, public ownership, audit quality, and earnings management on firm value.
The population in this study were all non-financial companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The sample selection in this study used purposive sampling method. The samples selected in this study were 190 companies and were selected based on predetermined criteria.
The data analysis method used in this research is Warp- Partial Least Square (PLS). The analytical tool used in this research is Warp-Partial Least Square (PLS) version 8.0. The results showed that institutional ownership, public ownership, audit quality, and earnings management have a significant effect on firm value. Meanwhile, managerial ownership has no significant effect on firm value.
Key words: Managerial Ownership, Institutional Ownership, Public Ownership,
Audit Quality, Earnings Management, Firm Value
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