JURNAL AKUNTANSI
Vol 10 No 1 (2021): Edisi Februari

PENGARUH KEPEMILIKAN KELUARGA, KEPEMILIKAN INSTITUSIONAL, DAN KEPUTUSAN PENDANAAN TERHADAP KINERJA KEUANGAN DENGAN METODE PIOTROSKI F-SCORE

David Halim (Kantor Akuntan Publik Purwantono, Sungkoro, dan Surja (Ernst & Young Indonesia))
Sugi Suhartono (Institut Bisnis dan Informatika Kwik Kian Gie)



Article Info

Publish Date
28 Feb 2021

Abstract

Financial performance is an achievement achieved by a company that can be seen through financial statements. Financial statements can be used as a control, a source of financial information and a representation of the company's performance. The results of financial statement analysis with various sizes of financial ratios can be used as material for evaluating company performance This study aims to determine the effect of family ownership, institutional ownership, and funding decisions on financial performance as measured by the Piotroski F-Score method. The number of samples in this study were 360 companies from the manufacturing sector with sub-sector basic and chemical industry, various industrial sectors and consumer goods listed on the Indonesia Stock Exchange during the period 2017 - 2019. The results of this study indicate that the data can be pooled for 3 years, all classical assumption tests are met and the results of the regression test show that family ownership > 0.05, institutional ownership and funding decisions < 0.05. So it can be concluded that there is not enough evidence of family ownership to have a positive effect on financial performance. Meanwhile, there is sufficient evidence that institutional ownership and funding decisions have a negative effect on financial performance. Keywords: family ownership, institutional ownership, funding decisions, financial performance and Piotroski F-Score. References: Agatha, B. R., Nurlaela, S., & Samrotun, Y. C. (2020). Kepemilikan Manajerial, Institusional, Dewan Komisaris Independen, Komite Audit dan Kinerja Keuangan Perusahaan Food and Beverage. E-Jurnal Akuntansi, Vol. 30 No. 7, 1811. Aprianingsih, A., & Yushita, A. N. (2016). 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Journal Info

Abbrev

JA

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Akuntansi berfokus pada penelitian yang berkaitan dengan akuntansi dan keuangan yang relevan dengan pengembangan teori dan praktik akuntansi di Indonesia. Jurnal Akuntansi mencakup berbagai pendekatan penelitian, yaitu: metode kuantitatif dan kualitatif. Fokus Jurnal Akuntansi memiliki ...