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All Journal Jurnal Informatika Jurnal Keuangan dan Perbankan Business Accounting Review Jurnal Akuntansi Multiparadigma Jurnal Teknik Industri: Jurnal Keilmuan dan Aplikasi Teknik Industri Share : Journal of Service Learning Petra International journal of Business Studies (IJBS) Jurnal Akuntansi dan Bisnis Asian Journal of Community Services (AJCS) Media Riset Akuntansi Auditing & Informasi Jurnal Manajemen dan Pemasaran Jasa
Oviliani Yenty Yuliana
Petra Christian University
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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Journal : Business Accounting Review

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Hubungan Tone Pengungkapan, Profitabilitas, Likuiditas, Struktur Modal, dan Ukuran Perusahaan terhadap Nilai Perusahaan Christella Jeaneva Eugenia; Eugenia Vanessa Rimba; Saarce Elsye Hatane; Oviliani Yenty Yuliana
Business Accounting Review Vol 8, No 2 (2020): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Firm’s annual report is a significant factor for investors in making an investment decision in the capital market. Information disclosure becomes a signal to inform investors about the firm’s future prospects that can affect the firm value. Not only financial information, such as profitability, liquidity, capital structure and firm size, non-financial information is also become an important factor that affects firm value. Therefore, sentiment/tone in the narrative part of the annual report becomes an important tool in delivering “good” or “bad” signals to investors. The purpose of this study was to determine the relationship of tone disclosure, profitability, liquidity, capital structure, and firm size to firm value. The sample used in this study were 92 tourism and hospitality listed firms on Indonesia Stock Exchange, Stock Exchange of Thailand, Malaysia Stock Exchange, Singapore Stock Exchange, and Philippine Stock Exchange in 2015-2018 which were selected by purposive sampling method. Data analysis using multiple regression analysis. Based on the results of the analysis, this study found that tone disclosure and capital structure has a positive effect on firm value. Meanwhile profitability, liquidity, and firm size do not have a significant effect on firm value.
Pengaruh Tone Dalam Laporan Tahunan Dan Ownership Structure Terhadap Nilai Perusahaan Kennard Robby Yulianto; Aristofer Austin; Saarce Elsye Hatane; Oviliani Yenty Yuliana
Business Accounting Review Vol 8, No 2 (2020): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aims to determine the effect of tone in the company's annual report and company ownership structure on firm value (tobin's Q) in the tourism and hospitality sector. This study also uses the current ratio, debt to equity ratio, return on assets and firm size as control variables. The samples used in this study were 92 tourism and hospitality sector companies listed on the Indonesia Stock Exchange (IDX), Stock Exchange of Thailand (SET), Malaysia Stock Exchange (MYX), Singapore Stock Exchange (SGX), and Philippine Stock Exchange (PSE) in 2015-2018. In this study, tone disclosure is measured by analyzing sentiment in the textual narrative section of the company's annual report using NVIVO. Meanwhile, ownership structure is measured by dividing the percentage of managerial and institutional share ownership by the number of outstanding shares. The data analysis technique used in this research is panel data regression analysis using Gnu Regression, Econometrics and Time-series Library (GRETL) software. The results showed that the tone concluded with the net tone (the difference between positive and negative tones) had a positive and significant effect on firm value. Meanwhile, managerial ownership has a significant positive effect on firm value and institutional ownership has a significant negative effect on firm value.
Co-Authors Adrianto, Felicia Angela Andreas Handojo Aristofer Austin Aulastine Setiawan Bernardo Nugroho Yahya Celine Mercianne Susila Christella Jeaneva Eugenia Claresta Puguh Mettasari Utomo David Kristianto, David Debby Fransisca Muntu Devie Devie Dwi Kristanto Dwi Kristanto Elisa Tjondro Ellen Valencia Eugenia Vanessa Rimba Felicia Angela Adrianto Felincia Puguh Mitthasari Utomo Ferry Jaolis James Korompis Jaolis, Ferry Jesslyn Effendy Josua Tarigan Kennard Robby Yulianto Lovena Hariono Meivina, Meivina Prihadi, Johanes Yudi Remuz MB Kmurawak Rolly Intan Rolly Intan Saarce Elsye Hatane Serli Wijaya Siana Halim Stefanie Hartanto Stefanie Hartanto Tanti Octavia Viennie Melinda Lians Yenni Mangoting Yenni Mangoting Yohan Wahyudi Yohan Wahyudi Yulianto, Angelina Zeplin Jiwa Husada Tarigan