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Pengujian Determinan Nilai Perusahaan Dengan Kualitas Laporan Keuangan Sebagai Variabel Mediasi

Year: 2025

Type: article

Abstract: This study aimed to examine the relationship between dynamic factors (operating cycle and sales volatility), static factors (firm size and ownership structure), and institutional risk factors (liquidity) on firm value, with financial statement quality as a mediating variable. This study used a purposive sampling method on 24 industrial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2022 period, resulting in a total of 60 financial statements. Data analysis was performed using descriptive analysis and path analysis with the assistance of statistical software. The results show that financial statement quality significantly mediates the relationship between operating cycle, firm size, and liquidity on firm value. However, financial statement quality does not act as a significant mediator in the relationship between sales volatility and ownership structure on firm value.

Source: Wahana Jurnal Ekonomi Manajemen dan Akuntansi

DOI: 10.35591/wahana.v28i2.956

Authors: Muhammad Choirul Muna, Yulazri

Institution: Universitas Esa Unggul

Language: English

Topic: Working Capital and Financial Performance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Decent work and economic growth

Open Access status: diamond

OpenAlex ID: W4413203143

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