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All Journal Jurnal Akuntansi BJRA (Bongaya Journal of Research in Accounting) Atma Jaya Accounting Reseach (AJAR) JAF- Journal of Accounting and Finance Jurnal Akuntansi Barelang Jurnal Ilmiah Akuntansi Peradaban Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Akuntansi, Manajemen dan Bisnis Digital Contemporary Journal on Business and Accounting International Journal of Community Service (IJCS) Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Balance: Jurnal Akuntansi, Auditing, dan Keuangan Indonesian Journal of Accounting and Governance
Tangke, Paulus
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PENGARUH KEPEMILIKAN MANAJERIALTERHADAP NILAI PERUSAHAAN DENGAN SUSTAINABILITY REPORTING SEBAGAI PEMEDIASI Winardi, Sherina; Daromes, Fransiskus E.; Tangke, Paulus
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 22 No. 2 (2025): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v22i2.6679

Abstract

This research aims to investigate the influence of managerial ownership on firm value, tested both directly and through the mediation of sustainability reporting. The theoretical basis used in building the research model is the stakeholder theory and agency theory. The population used consists of manufacturing and mining sector companies listed on the Indonesia Stock Exchange (IDX) for the research period of 2019-2021. The sample size is 15 companies each year selected using purposive sampling method and utilizing secondary data, namely annual reports and sustainability reports. The analysis method used is path analysis, and the mediation hypothesis testing is conducted using the Sobel test. The analysis results show that managerial ownership has a positive and significant effect on sustainability reporting. Managerial ownership and sustainability reporting have a positive and significant impact on firm value. This study also demonstrates how management ownership's impact on firm value is mediated by sustainability reporting.
The Effect of Profitability, Leverage, and Firm Size on Firm Value with Dividend Policy as an Intervening Variable Jao, Robert; Tangke, Paulus; Holly, Anthony; The, Felisya; Praditha, Riza
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.10285

Abstract

The purpose of this study is to investigate the effect of profitability, leverage, and firm size on firm value mediated by dividend policy. This study employs signal theory and the bird-in-hand theory to explain the relationship between variables. The population used is non-financial companies listed on the Indonesia Stock Exchange (IDX) during the period 2022-2024. The data sources used are secondary data in the form of annual reports obtained from the Indonesia Stock Exchange and the company's official website. The sample consists of 118 companies, selected over three years, using a purposive sampling method. The results of the study indicate that profitability has a significant positive effect on dividend policy, while leverage has a significant adverse effect on dividend policy; however, firm size does not significantly affect dividend policy. The study's findings also revealed that profitability, leverage, firm size, and dividend policy have a significant positive effect on firm value. Finally, this study found that dividend policy mediates the relationship between profitability and leverage on firm value. However, dividend policy is unable to mediate the relationship between firm size and firm value.
Co-Authors Burhanuddin Burhanuddin Fransiskus Eduardus Daromes Fransiskus Randa Goman, Michael Gosal, Kirey Ho, Vina Holly, Anthony Jeri T. Siang Jeri Tangalayuk Siang Kampo, Kunradus Liangdri, Jeniva Zefanya Limang, Andrian Mardiana, Ana Nontji, Meifilia Riza Praditha Robert Jao Samsinar Samsinar Suwandi Ng Tandiamal, Fritzline Geralda Tanri, Eveline Pricilia Tansil, Verica Frangsisca The, Felisya Tungadi2, Erica Wa Ode Rayyani Wijaya, Cinby Cantika Wijaya, Ricky Alexander Winardi, Sherina