印尼会计稳健性与股权结构对企业绩效影响的实证研究

Q2 Business, Management and Accounting

Business Perspectives and Research Pub Date : 2023-04-28 DOI:10.1177/22785337221148544

Listyorini Wahyu Widati, Bambang Sudiyatno, T. Suwarti, Kis Indriyaningrum

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引用次数: 0

摘要

本研究旨在调查会计稳健性和股权结构对印尼活跃制造业公司业绩的影响。为了实现这一目标，44家合格的制造公司被用作印尼153家制造公司的样本。在数据收集方法之前，进行调查和观察，以确定有目的的抽样方法作为使用多元回归进行数据收集和数据分析的方法。公司利用资产资源和股权产生净收入的能力被用作衡量公司业绩的指标。使用回归方程1中的多元回归方法进行分析的结果表明，会计稳健性和外资所有权对资产回报率有积极影响，而管理层所有权和机构所有权对资产收益率没有影响。同样，等式2的分析结果表明，会计稳健性和外资所有权对股本回报率有正向影响，而管理层所有权和机构所有权对股本收益率没有影响。

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An Empirical Study of the Impact of Accounting Conservatism and Ownership Structure on Firm Performance in Indonesia

This study aims to investigate the impact of accounting conservatism and ownership structure on the firm performance of Indonesian active manufacturing companies. To achieve this goal, 44 qualified manufacturing companies were used as a sample of the 153 manufacturing companies in Indonesia. The data collection method was preceded by conducting surveys and observations to determine the purposive sampling method as the method used for data collection and data analysis using multiple regression. The company’s ability to use asset resources and equity to generate net income is used as a measure of firm performance. The results of the analysis using the multiple regression method in regression Equation 1 show that accounting conservatism and foreign ownership have a positive effect on return on assets, while managerial ownership and institutional ownership have no effect on return on assets. Similarly, the analysis result of Equation 2 shows that accounting conservativeness and foreign ownership have a positive effect on the return on equity, while managerial ownership and institutional ownership have no effect on the return on equity.

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来源期刊

Business Perspectives and Research Business, Management and Accounting-Business and International Management

CiteScore

5.00

自引率

0.00%

发文量

期刊介绍： Business Perspectives and Research (BPR) aims to publish conceptual, empirical and applied research. The empirical research published in BPR focuses on testing, extending and building management theory. The goal is to expand and enhance the understanding of business and management through empirical investigation and theoretical analysis. BPR is also a platform for insightful and theoretically strong conceptual and review papers which would contribute to the body of knowledge. BPR seeks to advance the understanding of for-profit and not-for-profit organizations through empirical and conceptual work. It also publishes critical review of newly released books under Book Review section. The aim is to popularize and encourage discussion on ideas expressed in newly released books connected to management and allied disciplines. BPR also periodically publishes management cases grounded in theory, and communications in the form of research notes or comments from researchers and practitioners on published papers for critiquing and/or extending thinking on the area under consideration. The overarching aim of Business Perspectives and Research is to encourage original/innovative thinking through a scientific approach.