Proceedings of the 7th Regional Accounting Conference (KRA 2020)

The Effect of Political Relation on Firm Value at Manufacturing Companies

Authors
Luxy Meida Happy Timami, Makaryanawati
Corresponding Author
Makaryanawati
Available Online 19 April 2021.
DOI
10.2991/aebmr.k.210416.026How to use a DOI?
Keywords
Political Connection, Firm Value, Manufacture
Abstract

This research aims to determine the effect of political relation on the firm value at basic chemical manufacturing companies listed on the Indonesia Stock Exchange. The reason for using chemical and basic industry sectors is it has a growth of high stock price. The type of this research is an explanatory quantitative research. Data collected based on annual reports from 68 manufacturing companies in the chemical industry and basic sectors in Indonesia during the period 2014- 2017. The total sample in this research was 251 companies. Political relations are measured by using Dummy variable and companies’ value measured by using Tobins’ q. This study used multiple linear regression analysis technique. The results of this research show that political relations have a positive effect on firm value and also indicate that companies whose have the political relations get facilities access from the government, so it can be used to achieve company goals, which is increasing companies’ value. The limitation of this research is the companies’ annual report only describe relations from direct political relations. Therefore, indirect relationships such as friendship and family cannot be identified. Suggestions for further research related to political relations on firm value is to replace Dummy variable measurement with ratio data.

Copyright
© 2021, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the 7th Regional Accounting Conference (KRA 2020)
Series
Advances in Economics, Business and Management Research
Publication Date
19 April 2021
ISBN
978-94-6239-366-0
ISSN
2352-5428
DOI
10.2991/aebmr.k.210416.026How to use a DOI?
Copyright
© 2021, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - Luxy Meida Happy Timami
AU  - Makaryanawati
PY  - 2021
DA  - 2021/04/19
TI  - The Effect of Political Relation on Firm Value at Manufacturing Companies
BT  - Proceedings of the 7th Regional Accounting Conference (KRA 2020)
PB  - Atlantis Press
SP  - 203
EP  - 211
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.210416.026
DO  - 10.2991/aebmr.k.210416.026
ID  - Timami2021
ER  -