UKURAN PERUSAHAAN MEMODERASI PENGARUH KONSENTRASI KEPEMILIKAN TERHADAP NILAI PERUSAHAAN

Main Article Content

Radhi Abdul Halim Rachmat

Abstract

This study aims to determine the moderating effect of firm size on the effect of
ownership concentration as proxy for managerial ownership and institutional
ownership on firm value. The sample in this study was 322 companies listed on the
Indonesia Stock Exchange for the period 2014-2018. Hypothesis testing in this
research uses Moderated Regression Analysis (MRA) analysis technique. The results
of this study indicate that managerial ownership has no effect on firm value while
institutional ownership has no effect on the firm. Firm size does not moderate the
effect of managerial ownership on firm value, while firm size does moderate the
effect of institutional ownership on firm value..

Article Details

How to Cite
Radhi Abdul Halim Rachmat. (2020). UKURAN PERUSAHAAN MEMODERASI PENGARUH KONSENTRASI KEPEMILIKAN TERHADAP NILAI PERUSAHAAN. Fair Value: Jurnal Ilmiah Akuntansi Dan Keuangan, 3(2), 187–195. https://doi.org/10.32670/fairvalue.v3i2.948
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