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All Journal The International Journal of Accounting and Business Society Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Prastiwi , Arum
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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Pengaruh Struktur Modal, Struktur Kepemilikan, Dan Kebijakan Dividen Terhadap Performa Saham Perusahaan Kurniawan, Muhammad Aldi; Prastiwi , Arum
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 1 No. 2 (2023): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2023.1.2.39

Abstract

The background for this research is the positive performance of the Indonesian stock market amid global economic issues and the decline in regional stock exchanges. This research was conducted to determine the effect of capital structure, ownership structure, and dividend policy on stock performance in 2020-2022. The population of this study is companies included in the LQ45 index. The sample was taken using the purposive sampling method with the criteria for companies listed consecutively in the LQ45 index in 2020-2022 and having complete data according to research needs. The data is secondary from the LQ45 Fact Sheet and the company's annual report. The collected data were analyzed using the multiple linear regression analysis methods. The results show that managerial ownership, institutional ownership, and dividend policy positively affect stock performance. On the other hand, domestic investor ownership and capital structure do not affect stock performance. Abstrak Kinerja positif bursa saham Indonesia ditengah gejolak ekonomi global dan menurunnya bursa saham regional menjadi latar belakang dilakukannya penelitian ini. Penelitian ini dilakukan untuk mengetahui pengaruh struktur modal, struktur kepemilikan, dan kebijakan dividen terhadap performa saham tahun 2020-2022. Populasi penelitian ini adalah perusahaan yang termasuk dalam indeks LQ45. Sampel diambil dengan metode purposive sampling dengan kriteria perusahaan terdaftar dalam indeks LQ45 dalam periode 2020-2022 secara berturut-turut dan memiliki data yang lengkap sesuai dengan kebutuhan penelitian. Data yang digunakan adalah data sekunder yang diambil dari LQ45 Fact Sheet dan laporan tahunan perusahaan. Data yang terkumpul dianalisis dengan metode analisis regresi linear berganda. Hasil penelitian menunjukkan  kepemilikan manajerial, kepemilikan institusi, dan kebijakan dividen berpengaruh positif terhadap performa saham. di sisi lain, kepemilikan investor domestik dan struktur modal tidak berpengaruh terhadap performa saham.
The Influence of Managerial Strategy and Political Connections and Company Size on Company Value Saraswati , Wiwik; Sukoharsono, Eko Ganis; Saraswati , Erwin; Prastiwi , Arum
The International Journal of Accounting and Business Society Vol. 30 No. 3 (2022): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2022.30.3.695

Abstract

Purpose - This study aims to test the Influence of Managerial Strategy, Political Connections, and company size on Company Value using secondary data on banking companies listed on the Indonesia Stock Exchange from 2013 to 2021.  Design/Methodology/approach—The sample selection method used purposive sampling with several criteria, resulting in 383 participants. In addition, this study used simple and multiple linear regression analysis techniques. Finding—The results showed empirical evidence that a banking company's managerial strategy cannot increase its value. Political connections also negatively affect company values. Political connections tend to get convenience facilities from the government to reduce the company's value. The size of the company can increase its value.  Practical implications—This research can also provide input into making policies and regulations in Indonesia regarding managerial strategies, political connection practices, and company sizes related to company values. Originality/value—This research has implications for theoretical enrichment. The agency is mainly concerned with the performance of companies with political connections. In addition, it enriches stakeholders' theories about managerial strategies for company value by increasing company investment. Keywords — Managerial strategy, Political Connections, Company Size, Company Value Paper Type: Quantitative Research
Co-Authors Eko Ganis Sukoharsono Kurniawan, Muhammad Aldi Saraswati , Erwin Saraswati , Wiwik