Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Vol. 3 No. 2 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

UKURAN PERUSAHAAN MEMODERASI PENGARUH KONSENTRASI KEPEMILIKAN TERHADAP NILAI PERUSAHAAN

Radhi Abdul Halim Rachmat (Unknown)



Article Info

Publish Date
20 Jul 2020

Abstract

This study aims to determine the moderating effect of firm size on the effect ofownership concentration as proxy for managerial ownership and institutionalownership on firm value. The sample in this study was 322 companies listed on theIndonesia Stock Exchange for the period 2014-2018. Hypothesis testing in thisresearch uses Moderated Regression Analysis (MRA) analysis technique. The resultsof this study indicate that managerial ownership has no effect on firm value whileinstitutional ownership has no effect on the firm. Firm size does not moderate theeffect of managerial ownership on firm value, while firm size does moderate theeffect of institutional ownership on firm value..

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Journal Info

Abbrev

fairvalue

Publisher

Subject

Economics, Econometrics & Finance

Description

The Aim of this Fair Value : jurnal Ilmiah Akuntansi dan Keuangan is the media for scientific studies resulting from research, thoughts and critical-analysis studies on accounting, financial, Cooperative and SMEs issues in Indonesia and southeast asia especially and also in the world. The intended ...