文章基本信息

标题：Ownership Structure, Firm Value and Mediating Effect of Firm Performance
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作者：M. Sahrul ; Santi Novita
期刊名称：Jurnal Akuntansi
印刷版ISSN：1410-3591
电子版ISSN：2549-8800
出版年度：2020
卷号：24
期号：2
页码：219-233
DOI：10.24912/ja.v24i2.692
语种：English
出版社：Universitas Tarumanagara
摘要：This study aims to examine and analyze the mediating effect of firm performance on ownership structure on firm value. The independent variables are ownership concentration and managerial ownership. The dependent variable is firm value, while the mediating variable is firm performance. The research sample is mining sector companies listed on the IDX in 2016-2018. Data analysis uses Eviews 10. The results show that ownership concentration positively affects company performance, while the opposite results are found in managerial ownership. Then, direct managerial ownership and firm performance positively affect firm value, while ownership concentration does not affect firm value. Firm performance mediates the relationship between ownership concentration and firm value, but firm performance fails to mediate the relationship between managerial ownership and firm value.
关键词：Ownership Concentration;Managerial Ownership;Company Performance;Firm Value