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All Journal Jurnal Bina Akuntansi Jurnal Paradigma Akuntansi Jurnal Impresi Indonesia Inkubis: Jurnal Ekonomi dan Bisnis Journal of Artificial Intelligence and Digital Business Akuntansi: Jurnal Riset Ilmu Akuntansi
Jeremy, Viriany
Fakultas Ekonomi Dan Bisnis Universitas Tarumanagara, Jakarta
Religion Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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Struktur Kepemilikan dan Nilai Perusahaan: Stabilitas Keuangan sebagai Mekanisme Mediasi pada Perusahaan Properti dan Real Estat di Indonesia Viriany Viriany; Henny Wirianata; Arifuddin Arifuddin; Asri Usman
Akuntansi Vol. 5 No. 2 (2026): Juni: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i2.3253

Abstract

This study aims to analyze the effect of ownership structure on firm value with financial stability as a mediating variable in property and real estate companies listed on the Indonesia Stock Exchange during the 2019–2024 period. The study is based on Agency Theory and Signaling Theory, which explain that corporate governance mechanisms can reduce agency conflicts, improve financial stability, and create positive investor perceptions of the company. The independent variables consist of institutional ownership, managerial ownership, and independent commissioners. Firm value is measured using Tobin’s Q, while financial stability is assessed using the Altman Z-score. Profitability, leverage, liquidity, and firm size are included as control variables. This research employs a quantitative causal design using panel data from 45 property and real estate companies over six years of observation. Data analysis is conducted using the Fixed Effect Model, while mediation testing is performed through the Sobel test. The results indicate that financial stability has a significant positive effect on firm value. Institutional ownership and independent commissioners have significant negative effects on firm value, whereas managerial ownership shows no significant effect. Financial stability does not mediate the relationship between institutional ownership and firm value but successfully mediates the effects of managerial ownership and independent commissioners on firm value. These findings highlight the important role of financial stability as an internal mechanism for enhancing firm value.
Paradigma dan Revolusi Ilmu dalam Perspektif Thomas S. Kuhn serta Relevansinya bagi Perkembangan Riset Akuntansi: Suatu Telaah Multiparadigma Viriany Viriany; Henny Wirianata; Hamid Habbe; Gagaring Pagalung
Akuntansi Vol. 5 No. 3 (2026): September : Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i3.3282

Abstract

This article aims to analyze the concepts of paradigm and scientific revolution from Thomas S. Kuhn’s perspective and to examine their relevance to the development of accounting research. The study employs a qualitative approach using literature review and conceptual synthesis of classical and contemporary works in philosophy of science and accounting. The findings indicate that accounting research has not developed in a linear manner; instead, it has shifted from normative approaches to positive approaches and later expanded toward interpretive, critical, interdisciplinary, and other alternative perspectives. These shifts suggest that changes in accounting research are not merely methodological variations, but also transformations in ontological, epistemological, and axiological assumptions regarding accounting reality, research objectives, and valid forms of knowledge. In this regard, Kuhn’s ideas remain relevant because they explain how dominant paradigms shape scientific practice, how anomalies generate crises, and how scientific communities are eventually driven to adopt new approaches. This article argues that contemporary accounting research requires a multiparadigm orientation in order to remain adaptive, reflective, and context-sensitive, including in the development of accounting scholarship in Indonesia.
Co-Authors Arifuddin Arifuddin Asri Usman Gagaring Pagalung Hamid Habbe Henny Wirianata Henny Wirianata Liana Susanto Monica Salim Nurul Hidayah Rahmat Prasetyo Adi Ririn Faizah Shafa Aulia Zahra Fathonah Steven Imanuel Yanti Yanti