Pengaruh Likuiditas, Kebijakan Dividen, Profitabilitas, dan Ukuran Perusahaan pada Nilai Perusahaan

Signal theory emphasizes that company information can be responded differently by investors. One method used to analyze company value is using the Price to Book Value (PBV) approach. This study aims to analyze the effect of liquidity, dividend policy, profitability, and firm size on firm value. This research was conducted on companies listed in the LQ 45 index on the Indonesia Stock Exchange in 2013-2016. The number of samples taken as many as 10 companies used the nonprobability sampling method with a purposive sampling technique, so that the number of samples during the 4 years of observation became 40 companies. The data analysis technique used is multiple linear regression analysis. The results of the analysis show that liquidity and profitability have a positive effect on firm value, while dividend policy and company size have no effect on firm value. Keywords: Liquidity, dividend policy, profitability, company size, and company value

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The Effect of Ownership Structure and Financial Performance on Firm Value with Dividend Policy as Moderating Variable at Property and Real Estate Companies

Volume 5 - 2020, Issue 9 - September - International Journal of Innovative Science and Research Technology ◽

10.38124/ijisrt20jul542 ◽

2020 ◽

Vol 5 (7) ◽

pp. 638-645

Author(s):

Witya Shalini ◽

Erlina . ◽

Prihatin Lumban Raja

Keyword(s):

Real Estate ◽

Firm Value ◽

Dividend Policy ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Institutional Ownership ◽

Multiple Linear Regression Analysis ◽

Managerial Ownership ◽

Company Value

This study aims to determine managerial ownership, institutional ownership, liquidity, leverage, and profitability on firm value with dividend policy as a moderating variable. This type of research is explanatory research with a quantitative approach. The population used in this study are property and real estate companies listed on the Indonesia Stock Exchange from 2010 to 2018. The sampling technique uses purposive sampling so that the selected sample is 16 companies. This study uses descriptive statistical data analysis and multiple linear regression analysis. The results of this study indicate that 1). Managerial Ownership, Institutional Ownership, and Liquidity do no effect on Company Value. 2). Leverage has a negative and significant impact on Company Value. 3). Profitability has a positive and significant impact on Company Value. 4). Dividend Policy cannot moderate the effect of the Managerial Ownership relationship on Company Value. 5). Dividend policy can partially influence the relationship of Institutional Ownership, Liquidity, Leverage, and Profitability to Company Value.

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Pengaruh Profitabilitas, Kebijakan Utang, dan Kebijakan Dividen Terhadap Nilai Perusahaan

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v28.i03.p10 ◽

2019 ◽

Vol 28 (3) ◽

pp. 1783

Author(s):

I Gede Eka Kurniawan ◽

I Nyoman Wijana Asmara Putra

Keyword(s):

Firm Value ◽

Dividend Policy ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Dividend Payments ◽

Company Value ◽

Analysis Technique ◽

High Level ◽

Debt Policy ◽

Positive Effect

The purpose of this study is to examine the effect of profitability, debt policy, and dividend policy on firm valueThe sampling method used was purposive sampling with the number of samples obtained was 14 companies. The data analysis technique used in this study is multiple linear regression analysis. Based on the results of the analysis it was found that profitability had a positive effect on firm value. This shows that the higher the profitability, the higher the value of the company. Debt policy does not affect the value of the company. This shows that the high level of debt to equity ratio does not have implications for the high and low value of the company. Dividend policy has a positive effect on company value. This shows that increasing dividend payments will increase the value of the company. Keywords : Profitability, debt policy, dividend policy, company value.

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Pengaruh Kepemilikan Manajerial, Keputusan Investasi, Keputusan Pendanaan, dan Kebijakan Deviden terhadap Nilai Perusahaan

BISMA (Bisnis dan Manajemen) ◽

10.26740/bisma.v6n1.p1-10 ◽

2018 ◽

Vol 6 (1) ◽

pp. 1

Author(s):

Aris Sasurya ◽

Nadia Asandimitra

Keyword(s):

Firm Value ◽

Dividend Policy ◽

Stock Exchange ◽

Investment Decision ◽

Linear Regression Analysis ◽

Investment Decisions ◽

Multiple Linear Regression Analysis ◽

Managerial Ownership ◽

Analysis Technique ◽

Positive Effect

The main objective of this research is to examine theeffect of manajerial ownership, investment decision, funding decision, and dividend policy on firm value that listed on Indonesia Stock Exchange (IDX). In this study, firm value measured by Price Book Value (PBV). Samples used in this study consisted of 11 companies. This study used a purposive sampling method is by determining the number of samples taken to certain criteria. The data analysis technique used in this study is multiple linear regression analysis which previously has been tested with the classical assumption test. The results showed that simultaneously managerial ownership, investment decisions, funding decisions, and dividend significantly influence on firm value in the companies listed in Indonesia Stock Exchange. Partially managerial ownership and funding decisions does not affect on firm value in the companies listed in Indonesia Stock Exchange, while investment decisions and dividend policy positive effect on firm value in the Companies listed in Indonesia Stock Exchange

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Profitabilitas, Kepemilikan Manajerial, Kebijakan Dividen dan Nilai Perusahaan

E-Jurnal Akuntansi ◽

10.24843/eja.2021.v31.i08.p20 ◽

2021 ◽

Vol 31 (8) ◽

pp. 2142

Author(s):

Anak Agung Gede Alit Pramana Putra ◽

Gerianta Wirawan Yasa

Keyword(s):

Firm Value ◽

Stock Exchange ◽

Participant Observation ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Building Construction ◽

Managerial Ownership ◽

Analysis Technique ◽

Positive Effect

The purpose of this study is to provide empirical evidence regarding the effect of financial and non-financial ratios on firm value. This research was conducted on a building construction sub-sector company on the Indonesia Stock Exchange (IDX). The number of samples taken was 32 observational samples, with non-probability sampling method, especially the sampling technique, namely purposive sampling. Data collection is done by non-participant observation. The analysis technique used is multiple linear regression analysis technique. The results of the analysis show that profitability, managerial ownership and dividend policy have a positive effect on the value of the building construction sub-sector companies on the Indonesia Stock Exchange in the 2016-2019. Keywords: Firm Value; Profitability; Managerial Ownership; Dividend.

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ANALISIS NILAI PERUSAHAAN DARI ASPEK STRUKTUR MODAL, PERTUMBUHAN PENJUALAN, DAN KEBIJAKAN DIVIDEN PADA PERUSAHAAN FARMASI DI BEI PERIODE 2014-2019

JURNAL ILMIAH EDUNOMIKA ◽

10.29040/jie.v5i1.1657 ◽

2021 ◽

Vol 5 (1) ◽

Author(s):

Fauzin Annisa ◽

Agus Dwi Cahya

Keyword(s):

Capital Structure ◽

Firm Value ◽

Dividend Policy ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Sales Growth ◽

Company Value ◽

Negative Effect

A pharmaceutical company is a healthcare company that focuses on researching, developing, and distributing drugs and/or medical devices. Firm value is the stock market value that reflects the wealth of the owner of a company. The purpose of this research is to examine whether capital structure, sales growth, and dividend policy have an influence on company value in the pharmaceutical sub-sector listed on the Indonesia Stock Exchange for the 2014-2019 period. The research population used is the pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange for the 2014-2019 period, totaling 12 companies. The sampling technique used purposive sampling and obtained 6 companies based on the criteria. The analytical method used in this research is multiple linear regression analysis assisted by the SPSS application system. The results showed that simultaneously capital structure, sales growth, and dividend policy have an influence on firm value. Partially the capital structure has a significant negative effect on company value. Sales growth partially has a positive and insignificant effect on company value. Partially the dividend policy has a significant positive effect on company value. Keywords: Capital Structure, Sales Growth, Dividend Policy, and Company Value.

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Determinants of Dividend Policy

Jurnal Ilmu Manajemen Advantage ◽

10.30741/adv.v4i1.592 ◽

2020 ◽

Vol 4 (1) ◽

pp. 1-5

Author(s):

Ratna Wijayanti Daniar Paramita

Keyword(s):

Cash Flow ◽

Dividend Policy ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Free Cash Flow ◽

Manufacturing Companies ◽

Analysis Technique ◽

Positive Effect

This study aims to analyze the influence of Free Cash Flow, Profitability, Liquidity and Leverage on Dividend Policy. This research was conducted at manufacturing companies listed on the Indonesian Stock Exchange in the Consumer Goods Industry sector in the 2015-2018 period. The data analysis technique used multiple linear regression analysis. This study used purposive sampling technique to obtain samples according to the specified criteria. The number of companies based on the criteria in the study were 13 companies. The results of this research are free cash flow, liquidity, and leverage have no significant effect on dividend policy, while profitability has a significant positive effect on dividend policy.

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PENGARUH UKURAN PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL, PROFITABILITAS DAN PERUBAHAN LABA TERHADAP NILAI PERUSAHAAN

SIMAK ◽

10.35129/simak.v19i02.195 ◽

2021 ◽

Vol 19 (02) ◽

pp. 190-212

Author(s):

Hermina Lima Baha

Keyword(s):

Firm Size ◽

Firm Value ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Institutional Ownership ◽

Multiple Linear Regression Analysis ◽

Analysis Technique ◽

Food And Beverage ◽

Positive Effect

The purpose of this study was to determine the effect of firm size, institutional ownership, profitability, and earnings changes on firm value in the food and beverage subsector listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. The population used in this study were 31 companies. While the sample used as many as 16 companies selected by using purposive sampling technique. Multiple linear regression analysis technique is the analysis technique used in this study. Based on the result of the analysis, firm size, institutional ownership, profitability, and earnings changes have a positive effect on firm value.

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Pengaruh Profitabilitas, Hutang dan Ukuran Perusahaan terhadap Nilai Perusahaan Makanan dan Minuman

E-Jurnal Akuntansi ◽

10.24843/eja.2020.v30.i08.p17 ◽

2020 ◽

Vol 30 (8) ◽

pp. 2115

Author(s):

I Putu Pranata Eka Putra ◽

I Made Pande Dwiana Putra

Keyword(s):

Regression Analysis ◽

Firm Value ◽

Sampling Method ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Company Size ◽

Analysis Techniques ◽

Food And Beverage ◽

Positive Effect

The purpose of this study is to obtain empirical evidence of the influence of profitability, debt, and company size on the value of food and beverage companies. This research was conducted in all food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2018 period, amounting to 13 sample companies. The sampling method used in this study was purposive sampling and data analysis techniques in this study used multiple linear regression analysis. Based on the analysis conducted, it was found that profitability, debt, and company size had a positive effect on firm value. Keywords: Profitability; Debt; Company Size; The Value Of The Company.

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Influence of Profitability, Investment Opportunity Set (Ios) Leverage and Dividend Policy on Firm Value in The L Service in Indonesia Stock Exchange

JURNAL TERAPAN MANAJEMEN DAN BISNIS ◽

10.26737/jtmb.v3i2.346 ◽

2017 ◽

Vol 3 (2) ◽

pp. 235

Author(s):

Khuzaini Khuzaini ◽

Dwi Wahyu Artiningsih ◽

Lina Paulina

Keyword(s):

Significant Influence ◽

Firm Value ◽

Dividend Policy ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Investment Opportunity ◽

Industrial Services ◽

Investment Opportunity Set

<p>This research was aimed to analyze the significant influence of profitability, investment opportunity set (ios), leverage and dividend policy partially or simultaneously on firm value. The sample used in this research was Industrial Services in Indonesia Stock Exchange period 2013 to 2015 as many as 28 companies taken by using purposive sampling technique. Hypothesis testing of research using multiple linear regression analysis by SPSS 21 for windows programs. This research found that: (1) profitability has significant influence partially on firm value; (2) investment opportunity set (ios) has significant influence partially on firm value; (3) leverage has no significant influence partially on firm value; (3) the dividend policy has no significant influence partially on firm value; (5) profitability, investment opportunity set (ios), leverage and dividend policy have significant influence simultaneously on firm value with influence value of 46.7%.</p>

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Factors Affecting Tax Aggressiveness In Plantation Companies Listed 2014-2017

Journal of Accounting Science ◽

10.21070/jas.v3i1.2678 ◽

2019 ◽

Vol 3 (1) ◽

pp. 49

Author(s):

Linda Ramadhani ◽

Fika Azmi

Keyword(s):

Stock Exchange ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Managerial Ownership ◽

Factors Affecting ◽

Tax Aggressiveness ◽

Analysis Technique ◽

Fixed Assets ◽

Positive Effect

This study aims to obtain empirical evidence about the factors that influence tax aggressiveness. The independent variables in this study are Corporate governance, Inventory Intensity and Fixed Assets Intensity. The sample in this study were plantation sector companies listed on the Indonesia Stock Exchange in 2014-2017. The sampling technique used purposive sampling method, and obtained data as many as 32 samples. The data analysis technique uses multiple linear regression analysis. The results showed that independent commissioners and inventory intensity did not affect to tax aggressiveness, institutional ownership had a positive effect to tax aggressiveness and managerial ownership and the intensity of fixed assets negatively affected to tax aggressiveness.

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