{"title":"公司治理披露、会计稳健性和股权结构对企业价值的影响(2018-2020年印尼证券交易所工业板块研究)","authors":"Dino Ligia Zelvian, A. H. Mukti","doi":"10.37394/232020.2022.2.24","DOIUrl":null,"url":null,"abstract":"The EffectThis research was conducted to analyze, observe and test the effect of corporate governance disclosure, accounting conservatism, ownership structure on firm value. The object of this research is the industrial sub-sector companies listed on the IDX during the 2018-2020 period. The sample selection used the purposive sampling method with a total of 96 samples that met the criteria. The analytical method used multiple linear regression analysis with help of the SPSS statistical program. The results show that (1) The corporate governance disclosure has a positive effect on firm value., (2) accounting conservatism has a positive effect on firm value, (3) managerial ownership has no effect on firm value, (4) institutional ownership has no effect on firm value.","PeriodicalId":93382,"journal":{"name":"The international journal of evidence & proof","volume":"72 1","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2022-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"The Effect of Corporate Governance Disclosures, Accounting Conservatism and Ownership Structure on Firm Value (Study in Industrial Sub-Sector of Indonesian Stock Exchange on 2018-2020)\",\"authors\":\"Dino Ligia Zelvian, A. H. Mukti\",\"doi\":\"10.37394/232020.2022.2.24\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The EffectThis research was conducted to analyze, observe and test the effect of corporate governance disclosure, accounting conservatism, ownership structure on firm value. The object of this research is the industrial sub-sector companies listed on the IDX during the 2018-2020 period. The sample selection used the purposive sampling method with a total of 96 samples that met the criteria. The analytical method used multiple linear regression analysis with help of the SPSS statistical program. The results show that (1) The corporate governance disclosure has a positive effect on firm value., (2) accounting conservatism has a positive effect on firm value, (3) managerial ownership has no effect on firm value, (4) institutional ownership has no effect on firm value.\",\"PeriodicalId\":93382,\"journal\":{\"name\":\"The international journal of evidence & proof\",\"volume\":\"72 1\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2022-12-31\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"The international journal of evidence & proof\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.37394/232020.2022.2.24\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"The international journal of evidence & proof","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.37394/232020.2022.2.24","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
The Effect of Corporate Governance Disclosures, Accounting Conservatism and Ownership Structure on Firm Value (Study in Industrial Sub-Sector of Indonesian Stock Exchange on 2018-2020)
The EffectThis research was conducted to analyze, observe and test the effect of corporate governance disclosure, accounting conservatism, ownership structure on firm value. The object of this research is the industrial sub-sector companies listed on the IDX during the 2018-2020 period. The sample selection used the purposive sampling method with a total of 96 samples that met the criteria. The analytical method used multiple linear regression analysis with help of the SPSS statistical program. The results show that (1) The corporate governance disclosure has a positive effect on firm value., (2) accounting conservatism has a positive effect on firm value, (3) managerial ownership has no effect on firm value, (4) institutional ownership has no effect on firm value.
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