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

Abstract

This research aimed to examine the effect of ownership structure, dividend, cash boldings, and auditors reputation on the firm value at the company in the consumer goods sector. This research was comparative causal namely research described cause and effect between two variable or more. Farthermore, the population of this reserach used 34 companies in the consumer goods sector listed on Indonesia stack exchange in the 2015-2019 periods. Moreover, the sample collection of this research used non-probability sampling with purposive sampling technique hased on the determined criteria, it obtained 30 companies of consumer goods for five years therefore it obtained sample onservation data with 170 firm years. On the other hand, the research data analysis ofthis reaseach used multiple linier regression. The research result indicated that institutional ownership had an effect on the firm value, nevertheless, the managerial ownership did not have any significant effect on the firm value. Meanwhile, dividends (DPR) had an effect on the firm value. In addition, cash holdings (CH) did not have a significant effect on firm value and the auditors’ reputation (RA) had an effect on the firm value.

Keywords: Ownership managerial, institutional ownership, dividend, cash holdings, auditors’ reputation.