Pengaruh Struktur Kepemilikan Perusahaan Pada Kinerja: Faktor Ketidakpastian Lingkungan Sebagai Pemoderasi  

Oleh:

Syafruddin, Muchamad

Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI
Dalam koleksi: Jurnal Akuntansi & Auditing Indonesia vol. 10 no. 1 (Jun. 2006), page 113-131.
Topik: Outside Ownership Concentration; Insider Ownership; Environmental Uncertainty; Organizational Performace; Agency Theory; Contingency Theory.

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: AA70.1 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Beside examine strong relationship between outside ownership concentration and organizational performace, based on the agency theory, theoreticians in financial field also suggest that there is contradictory relationship between insider ownership and organizational performace. past empirical studies showed that the insider ownership and organizational performace have not firmly established this relationship. on the basis of the contingency theory and agency theory, the current study postulates and tests the impact of environmental uncertainty on the insider ownership and performace nexus. the study finds that estimation results support the hypothesis that there is significantly positive relationship between outside ownership concentration and organizational performace. the estimation results also show that there is significant positive impact of environmental uncertainty on the insider ownership and firm's performace, but insider ownership factor alone is not significantly influencing firm's performace.

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