Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Vol. 5 No. 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

Pengaruh kepemilikan institusional, risiko bisnis, kualitas audit, ketepatan waktu pelaporan keuangan, dan struktur modal terhadap nilai perusahaan

Azzahra, Vivi Fachrani (Unknown)
Saphira, Janice (Unknown)
Astuti, Christina Dwi (Unknown)



Article Info

Publish Date
25 Oct 2022

Abstract

Company value is an information or benchmark of a company seen from the company's stock price level. this makes every company vying to increase the value of the company that is sought in order to attract investors. Because high values indicate that the situation is good and shows the prosperity of the company owners. The purpose of this research is to obtain empirical evidence about the factors that affect firm value in primary consumer manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The factors used include institutional ownership, business risk, audit quality, timeliness of financial reporting, and capital structure. This study uses 87 primary consumer manufacturing companies listed on the Indonesia Stock Exchange as the population. In sampling, this study uses purposive sampling method, so as to obtain 58 primary consumer manufacturing companies listed on the Indonesia Stock Exchange as a population. This research uses multiple linear analysis method. So get the results of research which states that business risk, audit quality, and capital structure have a positive effect on firm value. While institutional ownership and timeliness of financial reporting have no effect on the company.

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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 ...