Pengaruh konsentrasi kepemilikan, kepemilikan keluarga, serta kepemilikan institusional terhadap relevansi nilai laba dan nilai buku

Deskripsi

This study aimed to test the Influence of ownership structure on the value relevance of accounting information which is reflected by earnings and book value. The ownership structured is measured by concentrated ownership in a company, and then we identify the identity of the owner whether it is family or institution. This study using data from company that listed in Indonesia Stock Exchange, especially manufactured company, and we use period of 2009-2013. The result suggest that ownership concentration have a positive relation with value relevance of earning and book value, also family ownership and institutional ownership, they have positive relation. Although the significance level of family ownership are lower.Ada tabel