Research Article
The Influence of Financial Disclosure, Ownership Structure on Corporate Value with Dividend Policy as Moderating Variable
@INPROCEEDINGS{10.4108/eai.3-10-2020.2306592, author={Nurna Aziza and Vika Fitranita and Nofrilia Monica}, title={The Influence of Financial Disclosure, Ownership Structure on Corporate Value with Dividend Policy as Moderating Variable}, proceedings={Proceedings of the 3rd Beehive International Social Innovation Conference, BISIC 2020, 3-4 October 2020, Bengkulu, Indonesia}, publisher={EAI}, proceedings_a={BISIC}, year={2021}, month={5}, keywords={financial disclosure; dividend policy; corporate value}, doi={10.4108/eai.3-10-2020.2306592} }- Nurna Aziza
Vika Fitranita
Nofrilia Monica
Year: 2021
The Influence of Financial Disclosure, Ownership Structure on Corporate Value with Dividend Policy as Moderating Variable
BISIC
EAI
DOI: 10.4108/eai.3-10-2020.2306592
Abstract
This study aimed to examine the effect of financial disclosure, ownership structure on corporate value with dividend policy as moderating effect. The sample in this study are the companies index LQ45 that are included in the Indonesia Stock Exchange in 2012 – 2019. Sample selection is taken by purposive sampling method. The number of observations of this study are 120 observations. Hypotheses are examined using partial least square (PLS). The result showed that the financial disclosure has a no influence on corporate value, ownership structure has a no influence on corporate value. In addition dividend policy has a no moderate financial disclosure on corporate value, dividend policy has a no moderate ownership structure on corporate value.