Jurnal Manajemen dan Penelitian Akuntansi (JUMPA)
Vol 9 No 2 (2016): Volume 9, Nomor 2, Desember 2016

PENGARUH STRUKTUR KEPEMILIKAN TERHADAP KEPUTUSAN KEUANGAN DAN NILAI PERUSAHAAN

Latifah Anom (Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro)
Eni Susilowati (Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro)
Benny Nur Azis (Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro)
Vita Tri Setyowati (Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro)



Article Info

Publish Date
31 Dec 2016

Abstract

This study aims to determine the influence of ownership structure on firm value of debt policy as an intervening variable. Data used in this research is secondary data obtained from Indonesia Stock Exchange database. This study used the path analysis to analysze and interprete the data of research. From the results of data analysis can be concluded that in Indonesia (1) the ownership structure proxied by insider ownership has relationship with financial decisions; (2) ownership structure has not affect stock prices, as a proxy of firm value; (3) there is no influence of ownership structure on corporate value through debt policy and as an intervening variable.

Copyrights © 2016






Journal Info

Abbrev

JUMPA

Publisher

Subject

Humanities Economics, Econometrics & Finance Social Sciences

Description

Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) adalah jurnal penelitian dibidang manajemen dan akuntansi yang diterbitkan oleh STIE Cendekia Bojonegoro. Jurnal ini terbit 2 kali dalam setahun (Januari-Juni dan Juli-Desember). Fokus jurnal ini dibidang Manajemen (Manajemen Bisnis, Manajemen ...