PENGARUH STRUKTUR KEPEMILIKAN, REPUTASI AUDITOR DAN OWNERSHIP RETENTION TERHADAP NILAI PERUSAHAAN ( Studi Empiris pada Perusahaan Initial Public Offering (IPO) di Bursa Efek Indonesia Periode Tahun 2013-2017)

MELANIA, VICTORYA (2019) PENGARUH STRUKTUR KEPEMILIKAN, REPUTASI AUDITOR DAN OWNERSHIP RETENTION TERHADAP NILAI PERUSAHAAN ( Studi Empiris pada Perusahaan Initial Public Offering (IPO) di Bursa Efek Indonesia Periode Tahun 2013-2017). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research is meant to examine the ownership structural, auditor’s reputation and ownership retention on the value of the firm. This research was conducted on the entire population of companies that run IPO (Initial Public Offering) and are listed in Indonesia Stock Exchange from 2013 to 2017. Managerial ownership was measured by the percentage of shares owned by management compared to the shares outstanding. Institutional ownership is measured by the percentage of shares owned by the institution compared to the shares outstanding. The auditor's reputation is measured by the reputation of the KAP that audits the company and ownership retention is measured by the percentage of the ownership of the old owner which is still maintained. The number of companies that run IPO during the period amounted to 83 companies. The research samples used purposive sampling method. The hypothesis is examined by using the multiple linear regressions analysis. The results showed that: (1) managerial ownership and institutional ownership positive effect significantly to the value of the company. (2) auditor’s reputation and ownership retention was not significant to the value of the company. Keywords: Managerial Ownership, Institutional Ownership, Auditor’s Reputation, Ownership Retention, Firm Value. Penelitian ini bertujuan untuk mengetahui pengaruh struktur kepemilikan, reputasi auditor dan ownership retention terhadap nilai perusahaan. Penelitian ini dilakukan pada seluruh populasi perusahaan yang melaksanakan IPO (Initial Public Offering) dan terdaftar di Bursa Efek Indonesia sejak 2013 hingga 2017. Kepemilikan manajerial diukur dengan persentase saham yang dimiliki manajemen dibanding saham yang beredar. Kepemilikan institusional diukur dengan persentase saham yang dimiliki institusi disbanding saham yang beredar. Reputasi auditor diukur dengan reputasi KAP yang mengaudit perusahaan dan ownership retention diukur dengan persentase penyertaan saham pemilik lama yang masih dipertahankan. Adapun jumlah perusahaan yang melaksanakan IPO pada periode tersebut berjumlah 83 perusahaan. Sampel penelitian ini menggunakan metode purposive sampling. Hipotesis diuji dengan menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa: (1) kepemilikan manajerial dan kepemilikan institusional berpengaruh positif signifikan terhadap nilai perusahaan. (2) reputasi auditor dan ownership retention tidak berpengaruh terhadap nilai perusahaan. Kata kunci: Kepemilikan Manajerial, Kepemilikan Institusional, Reputasi Auditor, Ownership Retention, Nilai Perusahaan.

Item Type: Thesis (S1)
Call Number CD: FE/AK 18 614
NIM: 43214110496
Uncontrolled Keywords: Kepemilikan Manajerial, Kepemilikan Institusional, Reputasi Auditor, Ownership Retention, Nilai Perusahaan.
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.452 Audit Reports/Laporan Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.453 Auditing of Computer-Processed Accounts/Mengaudit Laporan yang Diproses Komputer
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.458 Internal Auditing/Audit Internal
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 08 Jan 2019 02:58
Last Modified: 22 Jan 2019 08:24
URI: http://repository.mercubuana.ac.id/id/eprint/46476

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