Pengaruh Luas Pengungkapan Sukarel Terhadap Nilai Perusahaan dengan Kepemilikan Manajerial sebagai Variabel Moderasi (Perusahaan Manufaktur yang Terdaftar di BEI Periode 2016-2018)
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Institusion

Universitas Katolik Musi Charitas

Author

Irena, Florencia

Subject

H Social Sciences (General) 

Datestamp

2020-08-05 02:11:19 

Abstract :
This study is aimed to determine the effect of voluntary disclosure on firm value with managerial ownership as moderating variable. The sample used in this research is companies listed in Indonesia Stock Exchange and publish annual reports in 2016-2018 which there are 62 companies chosen using purposive sampling method. The independent variable is voluntary disclosure measured by percentage of voluntary disclosure. The dependent variable is the firm value measured by the ratio of Tobin's Q. The moderating variables is managerial ownership measured by percentage of managerial ownership. The data analysis method used in this research is Moderated Regression Analysis (MRA) with SPSS 21. The result of this research shows that managerial ownership can?t increase the relation between voluntary disclosure and firm value. 

File :
EA-2020-1621116-cover.pdf
EA-2020-1621116-abstract.pdf
EA-2020-1621116-complete.pdf
EA-2020-1621116-summary_id.pdf
EA-2020-1621116-tableofcontent.pdf
EA-2020-1621116-chapter1.pdf
EA-2020-1621116-chapter2.pdf
EA-2020-1621116-chapter3.pdf
EA-2020-1621116-chapter4.pdf
EA-2020-1621116-conclusion.pdf
EA-2020-1621116-reference.pdf
EA-2020-1621116-attachment.pdf