PENGARUH STRUKTUR KEPEMILIKAN, DIVIDEND, CASH HOLDING DAN REPUTASI AUDITOR TERHADAP NILAI PERUSAHAAN

Abstract

This study aims to determine the effect of ownership structure, dividends, cash holdings and auditor's
reputation on the value of the company in the customer goods sector. This type of research uses comparative
causal research that is research that describes the causal relationship between two or more variables. The
population used in this study were all customer goods sector companies listed on the Indonesia Stock Exchange
in the 2014-2018 period. Sampling in this study using non-probability sampling with purposive sampling
techniques or based on predetermined criteria, obtained 30 customer goods companies for 5 years so that the
sample observation data obtained in this study obtained 150 firm years. The data analysis method of this research
is multiple linear regression. The results of this study indicate that managerial ownership has no effect on firm
value, institutional ownership has an effect on firm value, dividends (DPR) have no effect on firm value, Cash
Holdings (CH) has an effect on firm value and Auditor Reputation (RA) has an effect on firm value.
Keywords: managerial ownership, institutional ownership, dividends, cash holdings, auditor reputation