Title: THE INFLUENCE OF CITIZENSHIP DIVERSITY, FAMILY OWNERSHIP AND PROFIT MANAGEMENT ON COMPANY VALUE (STUDY ON MINING COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE)
Author: SITI MASULAH
Affiliations: Master of Accounting Study Program, Faculty of Economics and Business, Universitas Airlangga Surabaya
Publisher: Universitas Airlangga
Abstract
The purpose of establishing a company is to increase the value of the company. Because high company value can provide prosperity for shareholders, companies take various steps to increase company value. There are many factors that can influence company value, including nationality diversity, family ownership and earnings management. This research aims to empirically test the influence of nationality diversity, family ownership and earnings management on firm value. The population used in this research is mining companies listed on the Indonesia Stock Exchange in 2012-2017. The number of samples used was 154. The sampling method used was saturated sampling. The type of data used is secondary data obtained from financial reports and company annual reports. The research results show that citizenship diversity and family ownership have no effect on company value, while earnings management has a positive effect on company value. The control variables in the research, namely company size, company age and leverage, have no effect on company value, but profitability has a positive effect on company value.
Keywords: citizenship diversity, family ownership, earnings management, company value
Sources: http://repository.unair.ac.id/92610/
