Pengaruh voluntary disclosure, ownership concentration dan foreign ownership terhadap firm performance pada perusahaan sektor consumer non-cyclical

Tri Mulyana, Felisitas Defung

Abstract


Studi ini menguji pengaruh voluntary disclosure, ownership concentration, dan foreign ownership terhadap firm performance. Sampel untuk penelitian ini adalah panel dari 28 perusahaan consumer non-cyclical yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2017 hingga 2019. Kinerja perusahaan diukur dengan return on asset (ROA). Hasil penelitian menunjukkan bahwa voluntary disclosure berpengaruh negatif dan signifikan terhadap firm performance, ownerhsip concentration berpengaruh negatif dan tidak signifikan terhadap firm performance dan foreign ownership berpengaruh positif dan signifikan terhadap firm performance.


Keywords


Consumer non-cyclical; voluntary disclosure; ownership concentration; foreign ownership

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DOI: https://doi.org/10.30872/jimm.v7i4.9752

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