外资持股、股权集中与环境信息披露对企业价值的影响

Elfira Roza Fitri, Enni Savitri, L AlAzhar
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引用次数: 10

摘要

本文旨在考察外资持股对企业价值的影响、股权集中对企业价值的影响、环境信息披露对企业价值的影响。本研究中使用的人口是2014-2017年在印度尼西亚证券交易所上市的制造公司。采用目的抽样法确定样本,共获得13家公司样本,共134个观察值。数据分析采用SPSS软件进行多元回归分析。研究结果表明:1)外资持股对企业价值的影响;2)股权集中对企业价值的影响;3)环境披露对企业价值的影响。
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Influence of Foreign Ownership, Ownership Concentrated, and Environmental Disclosure to Firm Value
This study aims to examine the effect of foreign ownership on firm value, the influence of ownership concentrated on firm value, the influence of the environmental disclosure on firm value. The population used in this study is a manufacturing company listed on the Indonesia Stock Exchange in 2014-2017. Samples were determined by using purposive sampling method and obtained sample of 13 companies with a total of 134 observations. Data analysis was done by multiple regression analysis using SPSS program. The results of the research indicate that: 1) foreign ownership influences on firm value, 2) ownership concentrated influences on firm value, 3) environmental disclosure influences on firm value.
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