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Jan 19, 2023
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Feb 11, 2023
Published
Feb 11, 2023
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Abstract

Penelitian bertujuan mengetahui pengaruh karakteristik perusahaan berupa profitabilitas, likuiditas, ukuran perusahaan dan resiko bisnis terhadap kepemilikan pemegang saham institusi (IO). Karakteristik perusahaan tersebut diukur baik dengan dengan rasio data akuntansi maupun rasio data saham. Profitabilitas diukur dengan ROI dan Market adjusted buy-and-hold stock returns/BHAR (AnnRet). Likuiditas diukur dengan CR dan Average Monthly Trading Volume Relative to Total Shares Outstanding (TV). Ukuran perusahaan diukur dengan Total Assets dan The Market Value of Equity Rasio (LMV). Risiko bisnis diukur dengan DAR, Beta saham dan Standard Deviations of The Market Model Residuals of Stock Returns/Irisk. Dengan teknik purposive. Hasil pengujian hipotesis menemukan profitabilitas yang diukur dengan rasio ROE dan AnnRet berpengaruh positif terhadap kepemilikan IO, likuiditas yang diukur dengan rasio CR dan TV tidak berpengaruh terhadap kepemilikan IO, ukuran perusahaan yang diukur dengan LMV berpengaruh positif terhadap kepemilikan IO, sedangkan yang diukur dengan Total Aset tidak berpengaruh, risiko bisnis yang diukur dengan DAR, Beta dan Irisk tidak berpengaruh terhadap kepemilikan IO.

Keywords

Profitabilitas Likuiditas Ukuran Perusahaan Risiko Bisnis Investor Institusi ROI AnnRet CR TV Total Assets LMV DAR Beta Irisk

Article Details

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This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

Licensed under Creative Commons License a Creative Commons Attribution-NonCommercial 4.0 International License

How to Cite
Mushawir, Wafa S, Z., & Mubarok, A. (2023). Analisis Karakteristik Perusahaan yang Mempengaruhi Kepemilikan Investor Institusi . Permana : Jurnal Perpajakan, Manajemen, Dan Akuntansi, 15(1), 80-93. https://doi.org/10.24905/permana.v15i1.272

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