Struktur kepemilikan saham terhadap  profitabilitas dan nilai pada   perusahaan perbankan

This study aims to determine the effect of managerial and public ownership structures on profitability at the Foreign Exchange National Private Commercial Banks (BUSN), determine the effect of managerial and public ownership structures on firm value at Foreign Exchange National Private Commercial Banks (BUSN), and determine the effect of profitability on firm value in Foreign Exchange National Private Commercial Banks (BUSN). This research method uses descriptive quantitative as a type of research. The population is 35 banking companies, while the sample is 17 banking companies whose financial statements are listed on the Indonesia Stock Exchange. The date were collected through secondary data in the form of documents, namely financial reports for 2016 - 2018. The data analysis technique uses multiple regression analysis. The results showed that there was no influence of managerial share ownership structure on profitability and firm value. Furthermore, there is a significant effect of public share ownership structure on profitability while firm value has no significant effect. The implication is that managerial roles and participation are needed in this case the share ownership structure in order to increase the profitability and value of banking companies such as other companies listed on the Indonesia Stock Exchange.

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PENGARUH OWNERSHIP STRUCTURE DAN CORPORATE PERFORMANCE TERHADAP FIRM VALUE

EKUITAS (Jurnal Ekonomi dan Keuangan) ◽

10.24034/j25485024.y2016.v20.i3.2075 ◽

2017 ◽

Vol 20 (3) ◽

pp. 388

Author(s):

Makhdalena Makhdalena

Keyword(s):

Data Analysis ◽

Ownership Structure ◽

Firm Value ◽

Corporate Performance ◽

Stock Exchange ◽

Secondary Data ◽

Foreign Ownership ◽

Public Ownership ◽

Government Ownership ◽

Positive Effect

Research on the ownership structure (foreign ownership, government ownership and public ownership), corporate performance and firm value has been carried out by researchers, but the results have not been consistent. Thus researchers interested in studying the structure of the ownership (foreign ownership, government ownership and public ownership), corporate performance and firm value. The purpose of this study was to examine and analyze the effect of ownership structure (foreign ownership, government ownership and public ownership) and corporate performance to firm value. The population of this research is the company listed in the Indonesia Stock Exchange that have complete data on foreign ownership, government ownership, public ownership, corporate performance and firm value for six consecutive years (2008-2013). Data type of variable of this research is secondary data obtained with techniques derived from ICMD documentation. Data analysis in this research is using regression. The results showed that foreign ownership, government ownership and public ownership had no effect on firm value and corporate performance positive effect on firm value.

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Pengaruh Struktur Kepemilikan Terhadap Manajemen Laba dan Dampaknya Terhadap Nilai Perusahaan

JURNAL EKONOMI PERJUANGAN ◽

10.36423/jumper.v1i2.359 ◽

2020 ◽

Vol 1 (2) ◽

Author(s):

Rita Tri Yusnita

Keyword(s):

Earnings Management ◽

Ownership Structure ◽

Consumer Goods ◽

Firm Value ◽

Stock Exchange ◽

Secondary Data ◽

Industry Sector ◽

Company Value ◽

Partial Ownership ◽

Consumer Goods Industry

This study aims to determine the effect of simultaneous and partial ownership structure and earnings management on firm value in the Consumer Goods Industry Sector Companies that are listed on the Indonesia Stock Exchange in 2014. The method used in this study is the census method. The population studied was 32 companies in the Consumer Goods Industry Sector that were listed on the Indonesia Stock Exchange in 2014. The data collected were secondary data. Analysis of the data in this study used path analysis using SPSS V. 24. The results showed that the ownership structure and earnings management, simultaneously, had a significant effect on the value of the company in the Consumer Goods Industry Sector Companies that were listed on the Indonesia Stock Exchange in 2014. The ownership structure, partially, has no significant effect on the value of the company in the Consumer Goods Industry Sector Companies listed on the Indonesia Stock Exchange in 2014. Earnings management, partially, has a significant effect on the firm value of the Consumer Goods Industry Sector Companies that are listed on the Exchange Indonesian Securities in 2014, and ownership structure does not significantly influence earnings management in the Consumer Goods Industry Sector Companies that are listed on the Indonesia Stock Exchange in 2014. Keywords: ownership structure, earnings management, company value

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PENGARUH LEVERAGE, MANAJEMEN LABA, DAN STRUKTUR KEPEMILIKAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2008 - 2012

Jurnal Akuntansi ◽

10.24964/ja.v1i2.15 ◽

2016 ◽

Vol 1 (2) ◽

Cited By ~ 1

Author(s):

Fajar Kusworo

Keyword(s):

Earnings Management ◽

Ownership Structure ◽

Firm Value ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Significant Positive Effect ◽

Public Ownership ◽

Government Ownership ◽

Simultaneous Testing ◽

Positive Effect

The purpose of this research was to determine the effect of leverage , earnings management , and ownership structure on firm value in state-owned companies . Based on a population of 18 state-owned companies listed on the Stock Exchange was taken 10 stateowned companies in 2008 to 2012 as the samples in this study according to the criteria of the study , a total of 50 years as a firm observational data . At the stage of data processing are affected data outliers firm by 2 years so the number of samples used in this study for 5 years amounted to 48 firm year . Data analysis was performed using linear regression analysis using SPSS for Windows 16.00. Simultaneous testing results show that leverage , earnings management , government ownership , and public ownership and a significant positive effect on firm value . Result partial test indicates that earnings management does not affect the value of the company , while leverage , government ownership , and public ownership negatively affect the value of the company .

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Analisis Faktor-Faktor yang Mempengaruhi Nilai Perusahaan dengan Kualitas Laba sebagai Moderasi

Jurnal Riset Akuntansi & Perpajakan (JRAP) ◽

10.35838/jrap.v6i02.1134 ◽

2019 ◽

Vol 6 (02) ◽

pp. 23-30

Author(s):

Wasininingsih ◽

JMV Mulyadi

Keyword(s):

Real Estate ◽

Ownership Structure ◽

Analytical Method ◽

Firm Value ◽

Stock Exchange ◽

Earnings Quality ◽

Secondary Data ◽

Jel Classification ◽

Exchange Data

ABSTRACT This study aims to determine the effect of profitability, liquidity, leverage, ownership structure on firm value with earnings quality as moderation in Real Estate companies. Object of research of Real Estate companies listed on the Indonesia Stock Exchange in the 2014-2018 period. The samples in this study were 28 Real Estate companies on the Indonesia Stock Exchange. Data used secondary data. The analytical method used in this study is PLS-SEM with WarpPLS 5.0. the results showed profitability, liquidity did not affect the value of the company. Leverage affects the valu e of the company. Earnings quality does not moderate the ownership structure. ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, likuiditas, leverage, struktur kepemilikan terhadap nilai perusahaan dengan kualitas laba sebagai moderasi pada perusahaan Real Estate. Obyek penelitian perusahaan Real Estate yang terdaftar di Bursa Efek Indonesia periode 2014-2018. Sampel dalam penelitian ini 28 perusahaan Real Estate di Bursa Efek Indonesia. Data digunakan data skunder. Metode analisis yang digunakan dalam penelitian ini PLS-SEM dengan WarpPLS 5.0. hasil penelitian menunjukan profitabilitas, likuiditas tidak berpengaruh terhadap nilai perusahaan. Leverage berpengaruh terhadap nilai perusahaan. Kualitas laba tidak memoderasi struktur kepemilikan. JEL Classification: M41, G32

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PENGARUH STRUKTUR KEPEMILIKAN TERHADAP NILAI PERUSAHAAN DENGAN EFISIENSI STRUKTUR MODAL SEBAGAI VARIABEL MEDIASI

AJAR ◽

10.35129/ajar.v4i02.201 ◽

2021 ◽

Vol 4 (02) ◽

pp. 87-109

Author(s):

Felicia Wuisan ◽

Excel Limbunan ◽

Oktavianus Pasoloran ◽

Cherly Thanamal

Keyword(s):

Capital Structure ◽

Ownership Structure ◽

Firm Value ◽

Stock Exchange ◽

Secondary Data ◽

Order Theory ◽

Annual Reports ◽

Pecking Order ◽

Pecking Order Theory ◽

Research Period

This study aims to examine the influence of ownership structure on firm value mediated by efficiency capital structure. This research uses pecking order theory, agency theory, and stakeholder theory. The population used in this study are all companies listed on the Indonesia Stock Exchange (IDX) with the research period of 2016-2018. The method of determining the sample using non-random sampling i.e purposive sampling and uses secondary data in the form of annual reports and financial statements of the company. The analytical method used are path analysis and sobel test. The results showed that the efficiency of capital structure can fully mediate the effect of ownership structure on firm value.

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Pengaruh Struktur Kepemilikan dan Dewan Komisaris Terhadap Kinerja Bank Umum Konvensional Yang Menyalurkan Kredit Pada UMKM: Dengan Pengungkapan Corporate Social Responsibility Sebagai Mediasi

Jurnal Akuntansi Terapan dan Bisnis ◽

10.25047/asersi.v1i1.2713 ◽

2021 ◽

Vol 1 (1) ◽

pp. 64-75

Author(s):

Ribka Gwijangge ◽

Sri Ayem ◽

Anita Prismatiwi

Keyword(s):

Commercial Banks ◽

Quantitative Research ◽

Stock Exchange ◽

Secondary Data ◽

Sampling Technique ◽

Institutional Ownership ◽

Linear Regression Method ◽

Public Ownership ◽

Conventional Banks ◽

Positive Effect

This research aims to examine the effect of institutional ownership, public ownership, board of commissioners, CSR on the performance of Conventional Commercial Banks that disburse loans to MSMEs and examine the effect of institutional ownership, public ownership, board of commissioners on CSR disclosure of Conventional Commercial Banks that disburse loans to MSMEs. This research used is associative quantitative research, the sample used is conventional banks that distribute MSME loans listed on the Indonesia Stock Exchange (IDX), using purposive sampling technique. The data used is secondary data, the data source comes from the documentation of the financial statements of conventional banks that channel MSME loans and are listed on the Indonesia Stock Exchange in 2017-2019. The data analysis technique used multiple linear regression method. The results of this research indicate that institutional ownership has no effect on bank performance. Public ownership, board of commissioners, CSR, have a positive effect on the performance of the Bank. Institutional ownership, public ownership, the board of commissioners have a positive effect on the Bank's CSR. Keywords: Institutional And Public Ownership, Board Of Commissioners, CSR, Performance Of Conventional Commercial Banks

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Struktur Kepemilikan dan Nilai Perusahaan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia

JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) ◽

10.31289/jkbm.v7i2.4842 ◽

2021 ◽

Vol 7 (2) ◽

pp. 179-190

Author(s):

Indra Siswanti ◽

Embun Prowanta

Keyword(s):

Ownership Structure ◽

Consumer Goods ◽

Firm Value ◽

Stock Exchange ◽

Investment Decisions ◽

Secondary Data ◽

Manufacturing Companies ◽

Financial Reports ◽

Financial Decisions ◽

Processing Techniques

This study aims to examine the effect of ownership structure on firm value with financial decisions and investment decisions as intervening variables. This study uses secondary data from financial reports. The population used in this study are manufacturing companies in the consumer goods sector which listed on Indonesian stock exchange 2013-2019 of 35 (thirty five) companies. While the research sample was taken using certain criteria.The number of samples obtained are 7 (seven) companies. Data processing techniques using smartPLS 3.0. The results state: 1) ownership structure has a significant effect on firm value, 2) ownership structure has a significant effect on funding decisions, 3) ownership structure has a significant effect on investment decisions, 4) funding decisions has a significant effect on firm value, 5) investment decisions has a significant effect on firm value, 6) funding decisions mediate the effect of ownership structure on firm value, 7) investment decisions mediate the effect of ownership structure on firm value. The limitation of the results of this study is that the results of this study cannot be generalized because the objects used are limited to manufacturing companies in the consumer goods sub-sector.

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STRUKTUR KEPEMILIKAN DAN NILAI PERUSAHAAN: (STUDI PADA PERUSAHAAN MANUFAKTUR YANG LISTING DI BURSA EFEK INDONESIA)

Jurnal Varian ◽

10.30812/varian.v1i2.70 ◽

2018 ◽

Vol 1 (2) ◽

pp. 41-49

Author(s):

Restu Fahdiansyah ◽

Jihadil Qudsi ◽

Adam Bachtiar

Keyword(s):

Ownership Structure ◽

Firm Value ◽

Stock Exchange ◽

Agency Problems ◽

Institutional Ownership ◽

Shareholder Wealth ◽

Managerial Ownership ◽

Manufacturing Companies ◽

Ownership Structures ◽

Company Value

The purpose of company management in general is to generate profit, but furthermore the management of the company is required to improve the welfare of the owners of the company or in this case the shareholders. To achieve these objectives, it is necessary to have ownership structures that can provide maximum supervision to managers in order to carry out their duties to improve the welfare of the owners of the company through increasing the value of the company. This is in accordance with the agency theory developed by Jensen Meckling stating that the manager as an agent delegated by the owner of the company to manage the company. In the process of managing the company, according to Jensen Meckling there is possible occurrence of agency problems, which arise because of the tendency of managers to not always make decisions that aim to meet the interests of principals or owners of the company to the fullest. To align the interests of managers and owners of the company so as to reduce agency problems, it is necessary to have a good ownership structure, capable of monitoring the performance of management in meeting the interests of the owner of the company. Therefore, this study would like to examine how ownership structures proxied with institutional ownership and managerial ownership can influence the value of firms that can ultimately have an impact on increasing shareholder wealth. This study tested 71 manufacturing companies listed on the Indonesian Stock Exchange in 2016 using multiple regression analysis techniques. The test results show the significant influence of variables with institutional ownership and managerial ownership of firm value, which shows that the ownership structure that allows the owner of the company to supervise the performance of the company's management can have an impact on the increase of company value.

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PENGARUH STRUKTUR KEPEMILIKAN ASING DAN KUALITAS AUDIT TERHADAP NILAI PERUSAHAAN DENGAN MANAJEMEN LABA SEBAGAI MEDIASI

Jurnal Riset Akuntansi Aksioma ◽

10.29303/aksioma.v20i1.125 ◽

2021 ◽

Vol 20 (1) ◽

pp. 46-70

Author(s):

Sri Hardyanti Budiman ◽

Fransiskus Randa ◽

Bernadeth Tongli

Keyword(s):

Earnings Management ◽

Ownership Structure ◽

Indirect Effect ◽

Firm Value ◽

Audit Quality ◽

Stock Exchange ◽

Secondary Data ◽

Foreign Ownership ◽

Annual Reports ◽

Insignificant Effect

This study aims to examine the effect of foreign ownership structure and audit quality on firm value with earnings management as mediation. The population used in this study are all companies listed on the Indonesia Stock Exchange (IDX) with the research period of 2013-2018. The method of determining the sample using non-random sampling i.e purposive sampling and uses secondary data in the form of annual reports and financial statements of the company. The analytical methods used are path analysis and simultaneous test (F test). The results showed that the foreign ownership structure has a negative and significant effect on earnings management, audit quality has a negative and insignificant effect on earnings management, foreign ownership structure has a positive and insignificant effect on firm value, audit quality has a positive and significant impact on earnings management. firm value, and earnings management have a positive and significant effect on firm value. This study also found that foreign ownership structure has an indirect effect on firm value through earnings management and audit quality has an indirect effect on firm value through earnings management.

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