JURNAL LENTERA AKUNTANSI
Vol. 9 No. 1 (2024): JURNAL LENTERA AKUNTANSI, MEI 2024

PENGARUH STRUKTUR KEPEMILIKAN TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN DAN KEBIJAKAN HUTANG SEBAGAI VARIABEL INTERVENING

Regina Marialisa Lombo (Unknown)
Popi Fauziati (Unknown)
Mukhlizul Hamdi (Unknown)



Article Info

Publish Date
15 May 2024

Abstract

This study aims to determine the effect of insider owneship on firm value with financial performance and debt policy as mediation. The population in this study were technology sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023 and this sample consisted of 30 companies that fit the research criteria. The data used is the company's annual report obtained from the official website of the indonesia stock exchange, company websites and other sources. The data analysis method used is quantitatived using SEM-PLS version 3.29. The results of the determination test show that the independent variables has no effect on dependent variables. The results of hypothesis testing show that: 1) insider ownership has no effect on firm value. 2) ownership structure has an effect on financial performance. 3) ownwehsip structure has no effect on debt policy. 4) financial performance has no effect on firm value. 5) debt policy has an effect on firm valiue. 6) ownership structure has no effect on firm value with financial performance as mediation. 7) ownership structure has no effect on firm value with debt policy as mediation.

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Journal Info

Abbrev

jrakt

Publisher

Subject

Computer Science & IT Economics, Econometrics & Finance

Description

urnal Lentera Akuntansi (ISSN 2339-2991, E-ISSN 2745-6978) ini merupakan jurnal ilmiah berkala yang ditujukan untuk mempublikasikan karya ilmiah hasil penelitian, pengembangan dan studi pustaka di bidang disiplin ilmu akuntansi meliputi ilmu Ekonomi, Akuntansi, Perpajakan, Analisa Laporan Keuangan ...