The Effect Of Ownership Types On Value Relevance: An Empirical Study In Indonesia

Angelina, Aurelia and Feliana, Yie Ke and Rudiawarni, Felizia Arni (2024) The Effect Of Ownership Types On Value Relevance: An Empirical Study In Indonesia. In: ASEAN Accounting Education Workgroup (AAEW) 2024 International Seminar and Student Call for Papers with the theme "Academic Discourse for Behavioral Research-Business and Accounting Insights", 30-31 May 2024, Universitas Warmadewa. (Submitted)

PDF Paper Aurel, Yie Ke, Feli.pdf - Accepted Version Download (198kB)

Abstract

Financial reports are fundamental in the world of investment and financier. It provides them with the necessary information to make informed decisions. This study aims to analyze the impact of various ownership types on the relevance of financial information. This study analyzed the data collected from the Indonesia Stock Exchange from 2018 to 2020. The research sample was analyzed using panel data regression. It used a panel data analysis method to examine the findings. The results revealed that foreign, institutional, and government ownership had a negative impact on the book value, while earnings were more relevant for families and foreign owners. Thus, it can be said that different ownership types have different effects on the relevance of book value and earnings

Item Type:	Conference or Workshop Item (Paper)
Uncontrolled Keywords:	Accounting information, Book value, Earnings, Financial reports, Ownership types, Value relevance
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Faculty of Business and Economic > Department of Accounting
Depositing User:	Yie Ke Feliana 3193
Date Deposited:	27 May 2024 01:29
Last Modified:	27 May 2024 01:29
URI:	http://repository.ubaya.ac.id/id/eprint/46435

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