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All Journal Jurnal Akuntansi dan Pajak
Bastanta Prawira Tarigan
Bursa Efek Indonesia
Economics, Econometrics & Finance Social Sciences

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Examine The Role Of Management Ownership In Unlocking Firm Value Aprih Santoso; Tuti Dharmawati; Bastanta Prawira Tarigan; Pandu Adi Cakranegara; Irsyad Kamal
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.6970

Abstract

The purpose of this research is to analyze the effect of profitability and liquidity on firm value by moderating management ownership. The data were obtained from the financial statements and annual reports of manufacturing companies listed on the Indonesia Stock Exchange for the years 2018 – 2020. By using purposive sampling, 27 companies were selected as research samples. The data was processed by multiple regression analysis using the IBM SPSS Statistic 25 application. The results showed that profitability had a positive and significant effect on firm value, but liquidity had no effect on firm value. The results of the moderating variable test show that management ownership does not moderate the effect of profitability and liquidity on firm value. Keywords: ownership, liquidity, firm value, profitability
Co-Authors Aprih Santoso Irsyad Kamal Pandu Adi Cakranegara Tuti Dharmawati