Indonesia Conference Directory

Corresponding Author
Noorlailie Soewarno

Institutions
Department of Accountancy
Faculty of Economics and Business
Universitas Airlangga

Abstract
This study aims to examine and analyze the effect of ownership structure and intellectual capital to firm value with the firms performance as an intervening variable. The Research samples were taken from the Indonesia Stock Exchange in 2016 amount of 302 firms that fulfill the requirements in this research. Data were analyzed by using Structural Equation Modeling (SEM) analysis method with SmartPLS 6.0 program. This study found empirical evidence that: 1) ownership structure can increase firm value, the implication is the structures of foreign ownership, managerial ownership, and institutional ownership have been able to directly increase the firm value. 2) intellectual capital is able to increase firm value, it means that Value Added Intellectual Coefficient (VAIC TM) can directly increase firm value. 3) ownership structure can improve firm performance, it shows that foreign ownership structures, managerial ownership, and institutional ownership can improve firm performance 4) intellectual capital can improve firm performance, it shows that Value Added Intellectual Coefficient (VAIC TM) has been able to motivate well firm performance. 5) firm performance can increase firm value, it indicates that firm performance which is proxied by ROA and ROE, it can improve firm performance. 6) Firm performance mediates fully (full mediation) the effect of ownership structure to firm value. 7) firm performance fully mediates (full mediation) the effect of intellectual capital to firm value.

Keywords
Ownership Structure, intellectual capital, Firm Performance and firm value

Topic
Environmental Auditing and Compliance

Link: https://ifory.id/abstract/KmzyGBPpvkQM

Corresponding Author
Mustika Suryaning Putri

Institutions
Faculty of Economic and Business Airlangga University

Abstract
This study was conducted to examine the effect of audit reporting lag on financial statement restatement with firm size, big four public accounting firm, loss, and auditor switching as control variabels. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2014-2016. The sample used is 253 company data. The analysis technique used in this research is logistic regression. Data type is secondary data and processed with data processing software SPSS 20.0. The results found that audit reporting lag had positif effect on financial statement restatement.

Keywords
audit reporting lag, restatement

Topic
Environmental Auditing and Compliance

Link: https://ifory.id/abstract/TyMr7PEGqW49