所有权结构、资本结构和企业价值的关系

H. Subagyo
{"title":"所有权结构、资本结构和企业价值的关系","authors":"H. Subagyo","doi":"10.51903/kompak.v13i2.687","DOIUrl":null,"url":null,"abstract":"This research aims to test the relation between ownership structures and capital structure firm value of basic industry & chemistry firm. This research places the capital structure as a mediating variable for the relationship between ownership structure and firm value. The sample used is a company listed on the Indonesia Stock Exchange for the period 2014-2019, using a purposive sampling technique got 115 samples that meet the criteria. Data processing using the IBM SPSS 23 series program as an analysis tool. The result is that management's ownership has a negative effect on capital structure, and a positive effect on firm value, while institutional ownership has a positive effect on capital structure, and a negative effect on firm value. This study also found that capital structure is a mediating variable of the relationship between management ownership and firm value. \nKeywords: ownership structure, capital structure, firm value \n ","PeriodicalId":196659,"journal":{"name":"Kompak :Jurnal Ilmiah Komputerisasi Akuntansi","volume":"12 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2021-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"KETERKAITAN STRUKTUR KEPEMILIKAN, STRUKTUR MODAL DAN NILAI PERUSAHAAN\",\"authors\":\"H. Subagyo\",\"doi\":\"10.51903/kompak.v13i2.687\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This research aims to test the relation between ownership structures and capital structure firm value of basic industry & chemistry firm. This research places the capital structure as a mediating variable for the relationship between ownership structure and firm value. The sample used is a company listed on the Indonesia Stock Exchange for the period 2014-2019, using a purposive sampling technique got 115 samples that meet the criteria. Data processing using the IBM SPSS 23 series program as an analysis tool. The result is that management's ownership has a negative effect on capital structure, and a positive effect on firm value, while institutional ownership has a positive effect on capital structure, and a negative effect on firm value. This study also found that capital structure is a mediating variable of the relationship between management ownership and firm value. \\nKeywords: ownership structure, capital structure, firm value \\n \",\"PeriodicalId\":196659,\"journal\":{\"name\":\"Kompak :Jurnal Ilmiah Komputerisasi Akuntansi\",\"volume\":\"12 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2021-07-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Kompak :Jurnal Ilmiah Komputerisasi Akuntansi\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.51903/kompak.v13i2.687\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Kompak :Jurnal Ilmiah Komputerisasi Akuntansi","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.51903/kompak.v13i2.687","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0

摘要

本研究旨在检验基础工业及化工企业股权结构与资本结构企业价值之间的关系。本研究将资本结构作为股权结构与企业价值关系的中介变量。使用的样本是2014-2019年期间在印度尼西亚证券交易所上市的公司,使用有目的抽样技术得到了115个符合标准的样本。数据处理采用IBM SPSS 23系列程序作为分析工具。结果表明,管理层持股对资本结构有负向影响,对企业价值有正向影响;机构持股对资本结构有正向影响,对企业价值有负向影响。本研究还发现,资本结构是管理层持股与企业价值关系的中介变量。关键词:股权结构,资本结构,企业价值
本文章由计算机程序翻译,如有差异,请以英文原文为准。
KETERKAITAN STRUKTUR KEPEMILIKAN, STRUKTUR MODAL DAN NILAI PERUSAHAAN
This research aims to test the relation between ownership structures and capital structure firm value of basic industry & chemistry firm. This research places the capital structure as a mediating variable for the relationship between ownership structure and firm value. The sample used is a company listed on the Indonesia Stock Exchange for the period 2014-2019, using a purposive sampling technique got 115 samples that meet the criteria. Data processing using the IBM SPSS 23 series program as an analysis tool. The result is that management's ownership has a negative effect on capital structure, and a positive effect on firm value, while institutional ownership has a positive effect on capital structure, and a negative effect on firm value. This study also found that capital structure is a mediating variable of the relationship between management ownership and firm value. Keywords: ownership structure, capital structure, firm value  
求助全文
通过发布文献求助,成功后即可免费获取论文全文。 去求助
来源期刊
自引率
0.00%
发文量
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
copy
已复制链接
快去分享给好友吧!
我知道了
右上角分享
点击右上角分享
0
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术官方微信