Pengaruh Karakteristik Perusahaan Terhadap Nilai Perusahaan Dan Pengungkapan Informasi Sosial Sebagai Variabel Intervening
Abstract: The research was
conducted to identify the social information disclosure on the companies listed
in the Indonesian Stock Exchange at 2003-2007 and to analyze the effect of the
companies characteristics toward firm value and the social information disclosure
as the intervening variable. The companies characteristics consisting of the
percentage of management ownership, leverage, company size, industry type and
profitability were used as exogenuous variable and the social information
disclosure all at once used as intervening variable. The endogenuous variable
in this research were the firm value. The social information disclosure has
focused on the voluntary disclosure. The voluntary disclosure on this research
applied the annual reports which were measured by 32 items, while the
procedures used were adopted from Glouter in Utomo (2000) and Rika and
Islahuddin (2008). The statistical method used in this research was path
analysis. This research used 267 sample companies non-financial sector listed
and registered in the Indonesian Stock Exchange in 2003-2007. The result of
this research showed that the industry types have significant effect toward the
social information disclosure, the percentage of management ownership have
significant effect toward the firm value and the industry types have
significant effects toward the firm value.
Keywords: Percentage of
Management Ownership; Leverage; Company Size; Industry Types; Profitability;
Social Information Disclosure; Firm Value
Penulis: Farida Ikhwandarti,
Suryo Pratolo, Rudy Suryanto
Kode Jurnal: jpakuntansidd1000218
