公司价值定义因素的模型分析(北可供选择的纸浆及纸的研究)

William Fernando, Temy Setiawan
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引用次数: 1

摘要

本研究旨在分析影响企业价值的因素,其中自变量包括股权结构、资本结构和性别多样性,财务绩效作为中介。该研究使用的是2015年至2019年期间在印度尼西亚证券交易所上市的纸浆和造纸公司。使用来自7家制造公司的样本。以7家制造企业为样本。测试分析使用的是SmartPLS 3.0程序。从研究结果来看,股权结构和性别多样性对企业价值的影响不显著,资本结构和财务绩效对企业价值有显著的正向影响,财务绩效对企业的股权结构和资本结构的中介作用不显著。本研究的局限性是使用来自印度尼西亚证券交易所(IDX)的2015-2019年纸浆和造纸行业的财务报告,并且连续5年有财务报告。本研究的含义有望为投资者提供有关可能影响公司价值的信息,特别是造纸行业部门。如何引用:Fernando, W., & Setiawan, T.(2021)。中国纸浆与造纸工程学报,2015-2019。《Akuntabilitas》杂志,14(2),231-242。
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Analisis Model Atas Faktor Penentu Nilai Perusahaan (Studi Pada Perusahaan Pulp and Paper yang Terdaftar di BEI 2015-2019)
This study aims to analyze the factors that influence firm value, where the independent variables consist of ownership structure, capital structure and gender diversity, and financial performance as a mediation. The research used is Pulp & Paper companies listed on the Indonesia Stock Exchange for the period 2015 – 2019. Using samples from 7 manufacturing companies. By using a sample of 7 manufacturing companies. The test analysis used is the SmartPLS 3.0 program. Based on the results of the study, ownership structure and gender diversity have no significant effect on firm value, capital structure and financial performance have a significant positive effect on firm value, and financial performance has no significant effect on mediating ownership structure and capital structure on the firm. The limitation of this study is to use financial reports sourced from the Indonesia Stock Exchange (IDX) for the pulp and paper sector from 2015-2019 and have financial reports for 5 consecutive years. The implications of this research are expected to provide information for investors on things that can affect the value of the company, especially the paper industry sector.How to Cite:Fernando, W., & Setiawan, T. (2021). Analisis Model Atas Faktor Penentu Nilai Perusahan (Studi Pada Perusahaan Pulp and Paper yang Terdaftar di BEI 2015-2019). Akuntabilitas: Jurnal Ilmu Akuntansi, 14(2), 231-242.
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