Muhammad, Zaki Amri and Drs. Imam Subekti, (2022) Value Relevance On Accounting Information With Business Group Affiliation, Corporate Life Cycle, And Institutional Share Ownership Structure As Moderating Variables. Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini menyelidiki faktor yang memoderasi kegunaan informasi akuntansi utama, yaitu pendapatan dan nilai buku, yang disediakan oleh perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Variabel bebasnya adalah laba per saham dan nilai buku per saham, variabel moderasinya adalah afiliasi kelompok usaha, tahap pengenalan, tahap pertumbuhan, tahap kedewasaan, dan struktur kepemilikan institusional, dan variabel terikatnya adalah harga saham. Metode pengambilan sampel menggunakan purposive sampling. Sampel penelitian terdiri dari 328 sampel perusahaan sektor finance yang terdaftar di BEI dari tahun 2017 hingga 2020. Penelitian ini menggunakan Moderated Regression Analysis (MRA) untuk menguji pengaruh variabel independen terhadap variabel dependen dengan variabel moderasi. Hasil penelitian menunjukkan bahwa afiliasi bisnis kelompok, tahap pertumbuhan, dan struktur kepemilikan saham institusional berperan sebagai variabel moderasi. Sebaliknya, tahap pengenalan dan tahap matang tidak berfungsi sebagai variabel pemoderasi pada relevansi nilai laba terhadap harga saham. Sedangkan nilai buku per saham berpengaruh negatif terhadap harga saham. Oleh karena itu, afiliasi kelompok usaha, tahap pengenalan, tahap pertumbuhan, tahap kedewasaan, dan struktur kepemilikan saham institusional tidak dapat digunakan sebagai variabel pemoderasi terhadap relevansi nilai nilai buku per saham terhadap harga saham
English Abstract
The present research investigates the factor moderating the usefulness of the primary accounting information, i.e., earnings and book value, provided by firms listed on the Indonesian Stock Exchange (IDX). The independent variables were earnings per share and book value per share, moderation variables were business group affiliation, introduction stage, growth stage, mature stage, and institutional ownership structure, and the dependent variable was share price. The sampling method is employed by purposive sampling. The research sample consisted of 328 sample financing sector companies listed at IDX from 2017 to 2020. This research used Moderated Regression Analysis (MRA) to examine the effect of independent variables on the dependent variable with moderating variables. The result shows that group business affiliation, growth stage, and institutional share ownership structures served as moderating variables. In contrast, the introduction and mature stages do not serve as moderating variables on the value relevance of earnings on share price. Meanwhile, book value per share has a negative effect on the share price. Therefore, business group affiliation, introduction stage, growth stage, mature stage, and institutional share ownership structure cannot be used as a moderating variable on the value relevance of book value per share on the share price
Other obstract
-
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | :0522020354 |
| Uncontrolled Keywords: | value relevance, life cycle, business group, ownership structure, relevansi nilai, siklus hidup, afiliasi grup bisnis, struktur kepemilikan saham |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Nur Cholis |
| Date Deposited: | 15 Mar 2023 06:38 |
| Last Modified: | 15 Mar 2023 06:38 |
| URI: | http://repository.ub.ac.id/id/eprint/197572 |
![[thumbnail of DALAM MASA EMBARGO]](http://repository.ub.ac.id/style/images/fileicons/text.png) |
Text (DALAM MASA EMBARGO)
ZAKI AMRI MUHAMMAD.pdf Restricted to Registered users only until 31 December 2024. Download (2MB) |
Actions (login required)
 |
View Item |