Published: 2024-06-27

Analisis Fundamental Makro, Struktur Kepemilikan Terhadap Nilai Perusahaan, Manajemen Laba, Kinerja Keuangan dan Karakteristik Perusahaan sebagai Variable Intervaning pada Perusahaan Sektor Plastik dan Kemasan Bursa Efek Indonesia Tahun 2013-2022

DOI: 10.35870/ljit.v2i2.2746

Angelique Michella Neto, Hwihanus
  • Angelique Michella Neto: Universitas 17 Agustus 1945 Surabaya , Indonesia . image/svg+xml
  • Hwihanus: Universitas 17 Agustus 1945 Surabaya , Indonesia . image/svg+xml
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Abstract

This research aims to determine and analyze the relationship between macro fundamentals, ownership structure, earnings management, financial performance and company characteristics on company value. The sample for this research is 3 plastic and packaging sector companies listed on the Indonesia Stock Exchange for the 2013-2022 period. The data analysis technique in this research uses smartPLS 4 software. The macro fundamentals measured include inflation, exchange rates, interest rates and gross domestic product. The ownership structure includes institutional, foreign, public, government and managerial ownership. Profit management is measured through net profit margin, ROE, and DAR, while financial performance is measured through sales, receivables turnover, and ROA. Company characteristics are measured by the number of board of directors, commissioners, audit committee, size and age of the company. Company value is measured through closing price, EPS, shares, and Tobins Q. The research results show that macro fundamentals have a significant effect on company value, ownership structure, earnings management, financial performance, and company characteristics. Ownership structure also has a significant influence on earnings management, financial performance, company characteristics and company value. In addition, earnings management, financial performance and company characteristics have a significant influence on company value.

Keywords

Fundamental Makro ; Struktur kepemilikan ; Manajemen Laba ; Kinerja keuangan ; Karakteristik perusahaan ; Nilai perusahaan

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How to Cite

Neto, A. M., & Hwihanus. (2024). Analisis Fundamental Makro, Struktur Kepemilikan Terhadap Nilai Perusahaan, Manajemen Laba, Kinerja Keuangan dan Karakteristik Perusahaan sebagai Variable Intervaning pada Perusahaan Sektor Plastik dan Kemasan Bursa Efek Indonesia Tahun 2013-2022. LANCAH: Jurnal Inovasi Dan Tren, 2(2), 466~474. https://doi.org/10.35870/ljit.v2i2.2746
Article Information

This article has been peer-reviewed and published in the LANCAH: Jurnal Inovasi dan Tren. The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 2 No. 2 (2024)

  • Section: Articles

  • Published: %750 %e, %2024

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Author Biographies
Angelique Michella Neto
Google Scholar ResearchGate ORCID

Fakultas Ekonomi dan Bisnis, Universitas 17 Agustus 1945 Surabaya, Indonesia

Hwihanus
Google Scholar ResearchGate ORCID

Fakultas Ekonomi dan Bisnis, Universitas 17 Agustus 1945 Surabaya, Indonesia

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