scholarly journals PENGARUH STRUKTUR KEPEMILIKAN ASING DAN KUALITAS AUDIT TERHADAP NILAI PERUSAHAAN YANG DIMEDIASI OLEH MYOPIC BEHAVIOUR

AJAR ◽  
2020 ◽  
Vol 3 (02) ◽  
pp. 188-218
Author(s):  
Melky Edward Buttang
Keyword(s):  
Data Analysis ◽  
Ownership Structure ◽  
Firm Value ◽  
Sampling Method ◽  
Audit Quality ◽  
Stock Exchange ◽  
Total Sample ◽  
Foreign Ownership ◽  
The Other

This study aims to examine the effect of foreign ownership structure and audit quality on firm value that is tested directly or through myopic behavior. The sample used in this study is non-financial companies listed on the Indonesia Stock Exchange from 2013-2017. The sample was selected using the purposive sampling method, with a total sample of 150 companies. Data analysis is done through path analysis. The results showed that foreign ownership structure has a negative and significant effect on myopic behavior, audit quality has a negative and significant effect on myopic behavior, and foreign ownership structure has a positive and not significant effect on firm value. Other findings show that audit quality has a positive and significant effect on firm value, Myopic behavior has a negative and significant influence on firm value. However, myopic behavior does not play a role in mediating the structure of foreign ownership of firm value, and on the other hand, myopic behavior plays a role in mediating the quality of audits of firm valueThis study aims to examine the effect of foreign ownership structure and audit quality on firm value that is tested directly or through myopic behavior. The sample used in this study is non-financial companies listed on the Indonesia Stock Exchange from 2013-2017. The sample was selected using the purposive sampling method, with a total sample of 150 companies. Data analysis is done through path analysis. The results showed that foreign ownership structure has a negative and significant effect on myopic behavior, audit quality has a negative and significant effect on myopic behavior, and foreign ownership structure has a positive and not significant effect on firm value. Other findings show that audit quality has a positive and significant effect on firm value, Myopic behavior has a negative and significant influence on firm value. However, myopic behavior does not play a role in mediating the structure of foreign ownership of firm value, and on the other hand, myopic behavior plays a role in mediating the quality of audits of firm value.

scholarly journals PENGARUH OWNERSHIP STRUCTURE DAN CORPORATE PERFORMANCE TERHADAP FIRM VALUE

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.

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

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.

scholarly journals DETERMINANT MODEL OF COMPANY VALUE WITH PROFITABILITY AS A MEDIATION VARIABLE

2021 ◽  
Vol 1 (2) ◽  
pp. 189-198
Author(s):  
Roni Parlindungan Sipahutar ◽  
M. Firza Alpi ◽  
Baihaqi Ammy
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Total Sample ◽  
Descriptive Statistics ◽  
Pharmaceutical Companies ◽  
Analysis Techniques ◽  
Company Value

This study aims in general to produce a determinant model of firm value with profitability as a mediating variable. The population in this study were all general pharmaceutical sector companies listed on the Indonesia Stock Exchange in 2013-2018. Sampling in this study used a census technique, which was to place the entire population into an observation sample. The sampling method used is purposive sampling with a total sample of 6 Pharmaceutical Companies Listed on the Indonesia Stock Exchange and data from 2013 – 2018. Data collection is carried out on the Indonesia Stock Exchange (IDX) with the website www.idx.co. en. Data analysis techniques in this study are descriptive statistics, multiple regression analysis and path analysis to test the mediating variables. The results of the study show that liquidity has a negative and significant effect on firm value. Meanwhile, profitability has no significant effect on firm value. The liquidity has a positive and significant effect on firm value with profitability as an intervention variable.

scholarly journals Influence of Foreign Ownership, Ownership Concentrated, and Environmental Disclosure to Firm Value

2019 ◽  
Vol 1 (2) ◽  
pp. 91-96
Author(s):  
Elfira Roza Fitri ◽  
Enni Savitri ◽  
Al Azhar L
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Foreign Ownership ◽  
Environmental Disclosure ◽  
Purposive Sampling

This study aims to examine the effect of foreign ownership on firm value, the influence of ownership concentrated on firm value, the influence of the environmental disclosure on firm value. The population used in this study is a manufacturing company listed on the Indonesia Stock Exchange in 2014-2017. Samples were determined by using purposive sampling method and obtained sample of 13 companies with a total of 134 observations. Data analysis was done by multiple regression analysis using SPSS program. The results of the research indicate that: 1) foreign ownership influences on firm value, 2) ownership concentrated influences on firm value, 3) environmental disclosure influences on firm value.

scholarly journals KEMAMPUAN AUDIT TENURE MEMODERASI PENGARUH PENGALAMAN DAN SKEPTISISME AUDITOR DENGAN KUALITAS AUDIT

2017 ◽  
Vol 2 (1) ◽  
Author(s):  
I Gusti Ayu Nyoman Budiasih ◽  
Ketut Budiartha
Keyword(s):  
Data Analysis ◽  
Audit Quality ◽  
Total Sample ◽  
Financial Reports ◽  
Auditor Quality ◽  
Sample Data ◽  
Client Pressure ◽  
Relationship Of ◽  
The Relationship

ABSTRAKPentingnya laporan keuangan bagi banyak pihak, menyebabkan laporan tersebut harus disajikan secara relevan dan reliabel. Kualitas audit yang baik dapat menyebabkan laporan keuangan semakin dipercaya keasliannya. Kualitas audit tergantung pada independensi dan kompetensi auditor. Independensi dan kompetensi seorang auditor tergantung pada pengalaman maupun sikap skeptis yang dimiliki auditor tersebut. Pengalaman auditor akan meningkat dikarenakan telah terbiasa dengan pekerjaannya sehingga auditor akan bekerja secara efisien dan lebih tahan terhadap tekanan klien. Sampel yang dipilih menggunakan teknik sampel jenuh dengan jumlah sampel sebanyak 85 auditor. Pengumpulan data dilakukan dengan menyebarkan kuesioner kepada auditor yang menjadi sampel penelitian. Teknik analisis datanya menggunakan analisis regresi tanpa dan dengan variabel moderasi. Berdasarkan hasil analisis data dan pembahasan yang telah dilakukan, maka dapat disimpulkan bahwa kualitas audit di KAP Provinsi Bali memiliki hubungan secara positif dengan pengalaman dan skeptisisme auditor, audit tenure tidak mampu memoderasi hubungan pengalaman auditor dengan kualitas audit auditor di KAP Provinsi Bali, dan audit tenure mampu memoderasi hubungan skeptisisme auditor dengan kualitas audit auditor di KAP Provinsi Bali.Kata Kunci: audit tenure, pengalaman , skeptisisme auditor, kualitas audit  ABSTRACTThe importance of financial statements for many, causing the report to be presented in a relevant and reliable manner. A good audit quality can lead to more authentic financial reports. The quality of the audit depends on the independence and competence of the auditor. The independence and competence of an auditor depends on the experience and skepticism of the auditor. The experience of the auditor will increase due to the familiarity with the work so that the auditor will work efficiently and more resistant to client pressure. The samples were selected using a sample saturated technique with a total sample of 85 auditors. Data collection was done by distributing questionnaires to the auditor who became the research sample. Data analysis techniques use regression analysis without and with moderation variables. Based on the results of data analysis and discussion that have been done, it can be concluded that the audit quality in KAP Bali Province has a positive relationship with the experience and skepticism of auditors, audit tenure unable to moderate the relationship of auditor experience with audit auditor quality in KAP Bali Province and audit tenure able to moderate the relationship of auditor skepticism with audit auditor quality in KAP Bali Province.Keywords: audit tenure, experience, auditor skepticism, audit quality 

scholarly journals Pengaruh Kompetensi, Independensi, Dan Etika Auditor Terhadap Kualitas Audit Aparat Inspektorat

2020 ◽  
Vol 2 (4) ◽  
pp. 3737-3754
Author(s):  
Witta Widiya ◽  
Efrizal Syofyan
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Data Collection ◽  
Sampling Method ◽  
Audit Quality ◽  
Primary Data ◽  
Sample Collection ◽  
The Third ◽  
Data Analysis Methods

The purpose of this study was to analyze the effect of competency, independence, and auditor ethics on audit quality in Inspectorate Office. Type of this research is a quantitative researh. The population in this study were auditors in inspectorate office West Sumatera province with 35 samples taken. The technique of sample collection is total sampling method. The sources of the data of this research is the primary data. The technique of the data collection is questionnaires. The data were analyzed using multiple regression analysis using SPSS version 25. Data analysis methods used in this study are multiple linier regression analysis, with audit quality as the dependent variabel, competency, independence and auditor ethics as the independent variabel. This result of the reseacrh support the third hypotheses, where the research shows that auditor ethics has an effect on audit quality of examiners at the inspectorate West Sumatera province. The results also show that competency and independence have no effect on audit quality of examiners at the inspecorate West Sumatera provinsi.

scholarly journals Pengaruh Profitabilitas, Kualitas Laba Dan Keputusan Investasi Terhadap Nilai Perusahaan

2020 ◽  
Vol 2 (4) ◽  
pp. 3828-3839
Author(s):  
Reza Refki Tanggo ◽  
Salma Taqwa
Keyword(s):  
Data Analysis ◽  
Firm Value ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Investment Decisions ◽  
Sampling Technique ◽  
Total Sample ◽  
Manufacturing Companies ◽  
Analysis Method ◽  
Positive Effect

The purpose of this study was to analyze: (1) The effect of profitability on firm value. (2) The effect of earnings quality on firm value. (3) The effect of investment decisions on firm value. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2014-2018. While the sampling technique in this study is using purposive sampling technique with a total sample of 300 samples. The data analysis method used is multiple regression using SPSS 25 software. The results of this study indicate that: (1) profitability has a positive and significant effect on firm value with a significance of 0.000 < 0.05. (2) earnings quality has a positive and insignificant effect on firm value with a significance of 0.757 > 0.05. (3) investment decisions have a positive effect and not on the value of the company with a significance of 0.418 > 0.05

Pengaruh Agency Problem dan Inside Shareholdersterhadap Diversifikasi

2007 ◽  
Vol 2 (2) ◽  
pp. 117
Author(s):  
Suwarni Suwarni ◽  
Elok Pakaryaningsih
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Random Sampling ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Agency Problem ◽  
Total Sample ◽  
Herfindahl Index ◽  
Administrative Cost

This research qamines the effect of agenqt problem and inside shareholder on company's diversification poliqt. It is also intent to etcamine the effect of diversification on firm value and the ffict of inside shareholder on agency problern. The inside shareholder will be divided into two categories which are:managerial owhership and stock held by the company subsidiaries. The Herfindahl Index will be used to measure the lertel of diuersiJication, whilst the agency problem will be measured using the ratio of selling and general administrative cost. Moreover, the existence of compalry eJccess value derivefro* the company's diversification will be used to identify the firm value. Using the purposive random sampling method, the total sample drawn fro*.The Jakarta Stock Exchange fro* 2002 to 2005 are 160 companies with the accdption for companies within the financial sectors. Using multiple linear regression, the result shows positive and significant effect of agency problem on company's diversification policy. On the contrary, the result fail to demonstrate the ffict of diversification on firm value as well as the effect of inside shareholders on both agenq) problem and diversification. These findings suggest that the existence of agenqt problem is very subtle in Indonesia and the existence of inside shareholder is not intended to reduce theagency problemKeywords : Agency Pr ob I em, Ins ide Sharehol der, Div ers iJic ation

scholarly journals Kualitas Audit: Pengaruh Karakteristik Perusahaan dan Tata Kelola Perusahaan

2019 ◽  
Vol 3 (1) ◽  
pp. 58
Author(s):  
Cynthia Dewi ◽  
Anita Anita
Keyword(s):  
Sampling Method ◽  
Audit Quality ◽  
Stock Exchange ◽  
Negative Relationship ◽  
Binary Logistic Regression ◽  
Institutional Ownership ◽  
Financial Statements ◽  
Foreign Ownership ◽  
Board Independence ◽  
Board Size

The purpose of this study is to quantify the effect of company’s characteristics and corporate governance towards audit quality in companies listed in the Indonesia Stock Exchange (IDX). Independent board, board size, foreign ownership, ownership concentration, profitability as well as institutional ownership is used in this study. The amount of 618 companies listed on the Indonesia Stock Exchange during the period of 2013-2017 is used in this study. Purposive sampling method is used in the study. Financial statements of company that was published (www.idx.co.id) used as the sample of this study. The calibration of data which was obtained with binary logistic regression will be process using the program of SPSS version 25.0. This research shows that board size, foreign ownership and profitability proved to have a positive and significant relation on audit quality. This research also shows that institutional ownership does not have a significant relationship on audit quality while board independence has a negative relationship towards audit quality.

scholarly journals Pengaruh Manjemen Laba dan Tax Avoidance Terhadap Nilai Perusahaan (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2018)

2020 ◽  
Vol 8 (1) ◽  
pp. 1
Author(s):  
Chindy Annisa Violeta ◽  
Vanica Serly
Keyword(s):  
Earnings Management ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Total Sample ◽  
Multiple Regression Model ◽  
Future Research ◽  
Negative Effect ◽  
Collection Methods

The puspose of this study is to determine the effect of earnings management and tax avoidance on firm value. This type of research is quantitative. The study was conducted on banking companies listed on the Indonesia Stock Exchange in 2014-2018, with a total sample of 135 samples using a purposive sampling method. Data collection methods are documentary studies. The analysis was done by using multiple regression model. Earnings management is measured using discretionary accruals that are calculated using the performance matched model and tax avoidance is measured using an effective tax ratio (ETR). The results of this study indicate that (1) earnings management has a positive but not significant effect on firm value. (2) Tax avoidance has a significant negative effect on firm value. Recommendations for futher research are expected to expand the object of research becouse in this study only examines banking companies. In addition, future research can use other models as a measurement of earnings management and look for other independent variables if you want to do the same research.Keywords:  Earnings Management; Tax Avoidance; Firm Value.

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