Journal
DETERMINAN NILAI PERUSAHAAN PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI
Accounting Analysis Journal · Vol. 4 No. 3 (2015)
- ISSN
- 2502-6216, 2252-6765
- Published
- 2015-08-01
- Publisher
- Universitas Negeri Semarang
- Language
- eng
Abstract
Penelitian ini bertujuan menganalisis faktor-faktor yang mempengaruhi nilai perusahaan. Populasi penelitian ini adalah 39 perusahaan pertambangan yang terdaftar di BEI tahun 2011-2013. Melalui teknik purposive sampling, sampel yang terpilih sebanyak 34 perusahaan. Unit analisis sampel untuk tahun 2011-2013 sebanyak 102 annual report. Metode analisis data yang digunakan dalam penelitian ini adalah analisis jalur melalui SEM. Hasil penelitian ini menunjukkan terdapat pengaruh kepemilikan institusional dan komite audit terhadap CSR, namun kepemilikan publik tidak berpengaruh terhadap CSR. Kepemilikan publik berpengaruh terhadap nilai perusahaan, namun kepemilikan institusional, komite audit, struktur modal dan CSR tidak berpengaruh terhadap nilai perusahaan. CSR tidak mampu memediasi hubungan kepemilikan institusional, kepemilikan publik dan komite audit terhadap nilai perusahaan. Saran untuk penelitian selanjutnya bisa menambah periode waktu penelitian dan menggunakan pengukuran yang berbeda untuk nilai perusahaan.This research aimed to analyze about the determinants of firm value. The population of this research is 39 mining companies listed on the Indonesia Stock Exchange in 2011-2013. This research uses purposive sampling, the selected sample of 34 companies. The unit of analysis of samples for the years 2011-2013 as many as 102 annual report. Data analysis method used in this research is path analysis by SEM. The results of this research showed that there are significant effect of institutional ownership and audit committee of the CSR, but public ownership does not affect the CSR. Public ownership affect the firm value, but institutional ownership, audit committee, capital structure and CSR have no effect on the firm value. CSR is unable to mediate the relationship of institutional ownership, public ownership and the audit committee of the firm value. Suggestions for next research can increase the time period of research and using different measurement to firm value.
Collaboration network of the authors
38 authors · 78 co-authorship links
Hover or tap a name to highlight its co-authors. Double-click to open the author's page.
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Show as table
| Co-author | Organisation | Joint articles |
|---|---|---|
| Wintah Wintah | Affiliation unknown | 2 |
| Asrori Asrori | Affiliation unknown | 1 |
| Bowo Sumanto | Affiliation unknown | 1 |
| Riza Alhusna Nursheha | Affiliation unknown | 1 |
| Trisni Suryarini | Affiliation unknown | 1 |
| Fachrurrozie Fachrurrozie | Affiliation unknown | 1 |
| Herdiawan Rudi Pradana | Affiliation unknown | 1 |
| Heny Wachidatul Yusro | Affiliation unknown | 1 |
| Theo Kusuma Ardyaksa | Affiliation unknown | 1 |
| Rosy Prihastanti | Affiliation unknown | 1 |
| Siswianti Siswianti | Affiliation unknown | 1 |
| Putri Apriliana Wulandari | Affiliation unknown | 1 |
| Nur Ade Noviyanti | Affiliation unknown | 1 |
| Dyah Rifka Susiarini | Affiliation unknown | 1 |
| Titik Akhiroh | Affiliation unknown | 1 |
| Fika Fikrotul Hanifah | Affiliation unknown | 1 |
| Siti Khusniyatun | Affiliation unknown | 1 |
| Rina Anggraeni | Affiliation unknown | 1 |
| Jahari Adnan | Affiliation unknown | 1 |
| Putri Wahyuningsih | Affiliation unknown | 1 |
| Indah Kurniasih | Affiliation unknown | 1 |
| Siti Nurlaela | Affiliation unknown | 1 |
| Setianingtyas Honggowati | Affiliation unknown | 1 |
| Djuminah Djuminah | Affiliation unknown | 1 |
| Rahmawati Rahmawati | Affiliation unknown | 1 |
| Ari Kuncara Widagdo | Affiliation unknown | 1 |
| Sri Hartoko | Affiliation unknown | 1 |
| Sunardi Sunardi | Affiliation unknown | 1 |
| Putri Ananda Saka | Affiliation unknown | 1 |
| Katarina Indah Sulastuti | Affiliation unknown | 1 |
| Aton Rustandi Mulyana | Affiliation unknown | 1 |
| Isa Ansari | Affiliation unknown | 1 |
| Wahyu Novianto | Affiliation unknown | 1 |
| Renaldi Lestianto Utomo Putro | Affiliation unknown | 1 |
| Nuke Monika Kristi | Affiliation unknown | 1 |
| Kuat Waluyo Jati | Affiliation unknown | 1 |
Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.