Concentrated Ownership and Firm Value: The Mediation Role Of Risk Management Disclosure

Authors

  • Dymas Putra Herlambang Universitas Airlangga
  • Dyas Putri Hapsari Universitas Airlangga

DOI:

10.33395/owner.v8i1.1844

Keywords:

konsentrasi kepemilikan, pengungkapan manajemen risiko, nilai perusahaan

Abstract

Penelitian ini bertujuan untuk menguji mediasi pengungkapan manajemen risiko dalam hubungan konsentrasi kepemilikan terhadap nilai perusahaan. Jenis penelitian ini adalah penelitian kuantitatif yang menggunakan pendekatan explanatory. Sampel dalam penelitian ini adalah 121 perusahaan di bidang perbankan. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis jalur (path analysis). Hasil penelitian menunjukkan bahwa konsentrasi kepemilikan dan pengungkapan manajemen risiko berpengaruh positif terhadap nilai perusahaan, konsentrasi kepemilikan berpengaruh positif terhadap pengungkapan manajemen risiko dan pengungkapan manajemen risiko memediasi pengaruh konsentrasi kepemilikan terhadap nilai perusahaan.

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Published

2024-01-01

How to Cite

Herlambang, D. P., & Putri Hapsari, D. (2024). Concentrated Ownership and Firm Value: The Mediation Role Of Risk Management Disclosure. Owner : Riset Dan Jurnal Akuntansi, 8(1), 606-616. https://doi.org/10.33395/owner.v8i1.1844