JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi)
Vol. 1 No. 1 (2015): JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi)

PENGARUH KEPEMILIKAN INSTITUSIONAL DAN KUALITAS LABA TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA

Cut Hamdiah (Dosen Fakultas Ekonomi Akuntansi Universitas Serambi Mekkah Banda Aceh)



Article Info

Publish Date
01 Aug 2015

Abstract

The purpose of this study was to determine (1) the effect of both institutional ownership and earnings quality to the value of the transportation firm listed in Indonesia Stock Exchange (2) the effect of institutional ownership to the value o f the transportation firm listed in Indonesia Stock Exchange (3) the effect of earnings quality to the value of the transportation firm listed in Indonesia Stock Exchange.The population for this study is the Transportations firm listed in Indonesia Stock E xchange in 4 period of times (2009 2012), totaling 71 firm. All elements of the population are included and analysed. In other word, the study will be using census method. Due to differences in element of population in each year, data used are unbalanced p anel data. Analytical method used in this study is Multiple Linear Regression. The result is showed (1) institutional ownership and earnings quality have a significant effect to the value of the firm in simultaneous way (2) partially, institutional ownersh ip and earnings quality also have a significant effect to the value of the firm. In the future study researcher recommended to impose other variables from GCG mechanism such as; Independent Commissaries Board, Managerial Ownership, and Audit Quality.

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Journal Info

Abbrev

jemsi

Publisher

Subject

Economics, Econometrics & Finance

Description

JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) is an electronic independent international scientific and academic journal that aims to publish scholars’ original and high-quality manuscripts and reports in all fields of business. JEMSI adheres to an open access policy to accelerate the ...