AJAR : Atma Jaya Accounting Research
Vol 4 No 02 (2021): Atma Jaya Accounting Research (AJAR)

PENGARUH STRUKTUR KEPEMILIKAN TERHADAP NILAI PERUSAHAAN DENGAN EFISIENSI STRUKTUR MODAL SEBAGAI VARIABEL MEDIASI

Felicia Wuisan (Universitas Atma Jaya Makassar)
Excel Limbunan (Universitas Atma Jaya Makassar)
Oktavianus Pasoloran (Unknown)
Cherly Thanamal (Unknown)

Article Info

Publish Date
21 Aug 2021

Abstract

This study aims to examine the influence of ownership structure on firm value mediated by efficiency capital structure. This research uses pecking order theory, agency theory, and stakeholder theory. The population used in this study are all companies listed on the Indonesia Stock Exchange (IDX) with the research period of 2016-2018. The method of determining the sample using non-random sampling i.e purposive sampling and uses secondary data in the form of annual reports and financial statements of the company. The analytical method used are path analysis and sobel test. The results showed that the efficiency of capital structure can fully mediate the effect of ownership structure on firm value.

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Journal Info
AJAR : Atma Jaya Accounting Research
Website

Abbrev

AJAR

Publisher

Universitas Atma Jaya Makassar

Subject

Economics, Econometrics & Finance Social Sciences Other

Description

Atma Jaya Accounting Research ( AJAR ) jurnal peer-reviewed yang diterbitkan oleh Magister Akuntansi Universitas Atma Jaya Makassar dua kali setahun ( Februari dan Agustus). AJAR bertujuan mempublikasikan artikel di bidang akuntansi dan keuangan. ...