E-JURNAL AKUNTANSI
Vol 34 No 3 (2024)

Struktur Kepemilikan, Kinerja Perusahaan, dan Dewan Independen sebagai Moderasi

Teddy Jurnali (Unknown)
Meiliana Meiliana (Fakultas Bisnis dan Manajemen Universitas Internasional Batam, Indonesia)
Sheila Septiany (Fakultas Bisnis dan Manajemen Universitas Internasional Batam, Indonesia)
Jenny Jenny (Fakultas Bisnis dan Manajemen Universitas Internasional Batam, Indonesia)



Article Info

Publish Date
31 Mar 2024

Abstract

This research aims to examine the influence of ownership structure consisting of ownership concentration, managerial ownership, institutional ownership and foreign ownership on company performance. The research objects include all companies that publish annual reports and are listed on the Indonesia Stock Exchange for the period 2018 to 2022. The purposive sampling method was used to determine the sample and obtained 1,926 data as objects of observation. Data analysis uses the panel regression analysis method. The research results show that ownership concentration and managerial ownership have a significant positive correlation with company performance, foreign ownership has a significant negative correlation with performance, institutional ownership is not significant with performance, and an independent board is unable to moderate ownership structure on company performance. Keywords: Ownership Structure; Board Independence; Firm Performance

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...