PENGARUH STRUKTUR KEPEMILIKAN ASING DAN KUALITAS AUDIT TERHADAP NILAI PERUSAHAAN YANG DIMEDIASI OLEH MYOPIC BEHAVIOUR

AJAR

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Field Value
 
Title PENGARUH STRUKTUR KEPEMILIKAN ASING DAN KUALITAS AUDIT TERHADAP NILAI PERUSAHAAN YANG DIMEDIASI OLEH MYOPIC BEHAVIOUR
 
Creator Buttang, Melky Edward
 
Description This study aims to examine the effect of foreign ownership structure and audit quality on firm value that is tested directly or through myopic behavior. The sample used in this study is non-financial companies listed on the Indonesia Stock Exchange from 2013-2017. The sample was selected using the purposive sampling method, with a total sample of 150 companies. Data analysis is done through path analysis. The results showed that foreign ownership structure has a negative and significant effect on myopic behavior, audit quality has a negative and significant effect on myopic behavior, and foreign ownership structure has a positive and not significant effect on firm value. Other findings show that audit quality has a positive and significant effect on firm value, Myopic behavior has a negative and significant influence on firm value. However, myopic behavior does not play a role in mediating the structure of foreign ownership of firm value, and on the other hand, myopic behavior plays a role in mediating the quality of audits of firm valueThis study aims to examine the effect of foreign ownership structure and audit quality on firm value that is tested directly or through myopic behavior. The sample used in this study is non-financial companies listed on the Indonesia Stock Exchange from 2013-2017. The sample was selected using the purposive sampling method, with a total sample of 150 companies. Data analysis is done through path analysis. The results showed that foreign ownership structure has a negative and significant effect on myopic behavior, audit quality has a negative and significant effect on myopic behavior, and foreign ownership structure has a positive and not significant effect on firm value. Other findings show that audit quality has a positive and significant effect on firm value, Myopic behavior has a negative and significant influence on firm value. However, myopic behavior does not play a role in mediating the structure of foreign ownership of firm value, and on the other hand, myopic behavior plays a role in mediating the quality of audits of firm value.
 
Publisher Magister Akuntansi, Universitas Atma Jaya Makassar
 
Date 2020-08-12
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://ojs.feb.uajm.ac.id/index.php/AJAR/article/view/129
10.35129/ajar.v3i02.129
 
Source AJAR; Vol 3 No 02 (2020): Atma Jaya Accounting Research (AJAR); 188-218
2656-0410
2654-590X
10.35129/ajar.v3i02
 
Language eng
 
Relation http://ojs.feb.uajm.ac.id/index.php/AJAR/article/view/129/72
 
Rights Copyright (c) 2020 AJAR
 

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