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Endang Purwaningsih
STIE St. Pignatelli Surakarta

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Pengaruh Corporate Governance, Karakterstik Perusahaan, dan Kesulitan Keuangan terhadap Pengungkapan Sukarela pada Laporan Tahunan Perusahaan (Studi Empiris pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2016-2018) Endang Purwaningsih; Maria Novita Kurniawati Wibowo
Media Akuntansi Vol 32 No 01 (2020): Januari - Juni 2020
Publisher : STIE St. Pignatelli Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (924.72 KB)

Abstract

This study was to analyze the factors of voluntary disclosure in the annual report listed on Indonesian Stock Exchange. Independent variables were assesed in this study of corporate governance was reflection by the managerial ownership and institutional ownership, characteristic of company was reflection by firm size, profitability and leverage, while the financial distress, dependent variables in this study is voluntary disclosure. The populations was publicly traded manufacturing company listed on the Indonesia Stock Exchange the period 2016 to 2018. Sampling technique was done by purposive sampling. The numbers of populations included in this study as many as 33 companies for a total study sample was 99 annual reports. Type of regression model used in this study is multiple regression using SPSS 19.0. Result of this study indicated managerial ownership, institutional ownership and firm size has significant positive, while the profitability, leverage, and financial distress not significant to voluntary disclosure
PENGARUH KEPEMILIKAN MANAJERIAL, UKURAN PERUSAHAAN, PROFITABILITAS, KEBIJAKAN DIVIDEN, KEPUTUSAN INVESTASI, STRUKTUR MODAL DAN INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN KELUARGA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016 – 201 Endang Wahyuni; Endang Purwaningsih
Media Akuntansi Vol 33 No 01 (2021): Januari - Juni 2021
Publisher : STIE St. Pignatelli Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47202/mak.v33i01.115

Abstract

This study aims to provide empirical evidence regarding the effect of managerial ownership, firm size, profitability, dividend policy, investment decisions, capital structure and intellectual capital on firm value. The population of this study is family companies listed on the Indonesia Stock Exchange during 2016-2019. The sample of this research is 128 samples. Sampling using purposive sampling method, namely determining the sample from the existing population based on the criteria desired by the researcher. This study uses multiple linear regression to analyze the data. The results of this study indicate managerial ownership has no effect on firm value, firm size has no effect on firm value, profitability has a significant positive effect on firm value, dividend policy has no effect on firm value, investment decisions have a significant positive effect on firm value, capital structure has a significant negative effect on firm value, and intellectual capital has no effect on firm value.