Innovation Business Management and Accounting Journal
Vol. 1 No. 4 (2022): October - December

The Role of Managerial Ownership as a Moderation of Financial Performance on Firm Value in the Covid-19 Era

Risa Triwardani (Universitas Muhammadiyah Purwokerto)
Hadi Pramono (Universitas Muhammadiyah Purwokerto)
Ani Kusbandiyah (Universitas Muhammadiyah Purwokerto)
Bima Cinintya Pratama (Universitas Muhammadiyah Purwokerto)

Article Info

Publish Date
21 Dec 2022

Abstract

This study aims to examine the effect of financial performance proxied by Return On Assets (ROA) and Return On Equity (ROE) on firm value by disclosing managerial ownership as a moderating variable in Property and Real Estate companies listed on the Indonesia Stock Exchange (IDX). The population in this study was obtained using the purposive sampling method for property and real estate companies listed on the Indonesia Stock Exchange during 2019 – 2021. Based on predetermined criteria, a sample of 100 was obtained. The analytical method used is Moderating Regression Analysis (MRA). This study’s results indicate that return on assets and return on equity do not affect firm value. The results also show that managerial ownership strengthens the relationship between return on assets and firm value. Managerial ownership weakens the relationship between return on equity and firm value.

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Journal Info
Innovation Business Management and Accounting Journal
Website

Abbrev

ibmaj

Publisher

CV. Jaya Rezwid Mahameru

Subject

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

Description

Innovation Business Management and Accounting Journal is a multidisciplinary international journal in the fields of entrepreneurial innovation, business practice, management, and accounting. Focus and scope: 1. Entrepreneurial Innovation 2. Business Development 3. Economic Improvement 4. ...