Profitabilitas, Kepemilikan Manajerial, Kebijakan Dividen dan Nilai Perusahaan

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

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v27.i02.p16 ◽

2019 ◽

pp. 1263

Author(s):

Gusti Ayu Putri Cahyani ◽

Ni Gusti Putu Wirawati

Keyword(s):

Firm Value ◽

Dividend Policy ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Company Size ◽

Company Value ◽

Analysis Technique ◽

Positive Effect

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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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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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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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 NPL, LDR, dan CAR padaROA Perusahaan Perbankan yang Terdaftar di BEI Tahun 2014-2016

E-Jurnal Akuntansi ◽

10.24843/eja.2018.v24.i03.p17 ◽

2018 ◽

pp. 2096

Author(s):

Putu Intan Trisna Dewi ◽

I Ketut Suryanawa

Keyword(s):

Stock Exchange ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Capital Adequacy ◽

Return On Assets ◽

Analysis Technique ◽

Capital Adequacy Ratio ◽

Negative Effect ◽

Positive Effect

Banking plays an important role in influencing economic activity. Banking is required to gain profit so as to compete in order to maintain its survival. The profit is used to pay for all types of operational costs. This research was conducted in Banking Companies Listed in Indonesia Stock Exchange Period Year 2014 - 2016. The number of samples is 20 banks, with the method of purposive sampling technique. Data collection is done by observation or observation. The analysis technique used is multiple linear regression analysis. Based on the result of research, it is known that non performing loan has negative effect on return on asset, loan to deposit ratio has positive effect on return on asset, and capital adequacy ratio has negative effect on return on asset. Keywords: Non Performing Loan, Loan to Deposit Ratio, Capital Adequacy Ratio, Return On Assets.

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IMPLIKASI STRUKTUR MODAL, KEPEMILIKAN MANAJERIAL, DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN PADA SUB SEKTOR PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2014-2019

JURNAL ILMIAH EDUNOMIKA ◽

10.29040/jie.v5i1.2005 ◽

2021 ◽

Vol 5 (1) ◽

Author(s):

Oktarias Fatmawati ◽

Gendro Wiyono ◽

Agus Dwi Cahya

Keyword(s):

Real Estate ◽

Capital Structure ◽

Firm Value ◽

Dividend Policy ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Managerial Ownership ◽

Normality Test ◽

Analysis Technique

The purpose of this study was to determine the implications of the variable capital structure, managerial ownership, and dividend policy on firm value in the property and real estate sub sector listed on the Indonesia Stock Exchange (IDX) for the 2014-2019 period. The sample in this research is property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2019 period with a total of 6 companies obtained using the purposive sampling method. The data analysis technique uses multiple linear regression analysis which is supported by classical assumption tests such as normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. The results of this study indicate that capital structure has a positive and significant effect on firm value, managerial ownership has a positive and significant effect on firm value, while dividend policy has no significant effect on firm value. Simultaneously, capital structure, managerial ownership, and dividend policy have a positive and significant effect on firm value. Keywords: Capital Structure, Managerial Ownership, Dividend Policy dan Firm Value

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The Effect of Profitability and Liquidity on Firm Value with Leverage as Moderating Variable in Companies That are Joined in LQ45 and Listed on the Indonesia Stock Exchange for the Period 2007-2019

International Journal of Research and Review ◽

10.52403/ijrr.20210748 ◽

2021 ◽

Vol 8 (7) ◽

pp. 344-352

Author(s):

Regina Clara Febrinta Br Bukit ◽

Iskandar Muda ◽

Erwin Abubakar

Keyword(s):

Firm Value ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Secondary Data ◽

Multiple Linear Regression Analysis ◽

Analysis Technique ◽

Dependent Variables ◽

Negative Effect ◽

The Relationship ◽

Positive Effect

The research objective was to examine and analyze the effect of profitability and liquidity on firm value in companies corporated in LQ 45 and listed on the Indonesia Stock Exchange and test whether leverage can moderate the relationship between the independent and dependent variables. This research is causal research using secondary data. The population of this study is companies that are members of the LQ45 on the Indonesia Stock Exchange from 2007 to 2019. The method of determining the sample uses purposive sampling so that a sample of 10 companies is multiplied by 13 years of research to obtain 130 observations. The analysis technique used in this study uses multiple linear regression analysis and moderating tests with the R Studio tools. The results of this study simultaneously profitability and liquidity have a significant effect on firm value. The results partially profitability has a significant positive effect on firm value, liquidity has an insignificant negative effect on firm value. Meanwhile, for simultaneous moderating, the results show that leverage can moderate the relationship between profitability and liquidity simultaneously on firm value, and partially leverage cannot moderate the relationship between profitability and firm value. Leverage is not able to moderate the relationship between liquidity and firm value. Keywords: profitability, liquidity, leverage, firm value.

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Kepemilikan Manajerial, Kepemilikan Institusional, Komisaris Independen, Komite Audit, dan Nilai Perusahaan

AFRE (Accounting and Financial Review) ◽

10.26905/afr.v3i2.3927 ◽

2021 ◽

Vol 3 (2) ◽

pp. 136-142

Author(s):

Hafidz Andra Bakhtiar ◽

Siti Nurlaela ◽

Kartika Hendra

Keyword(s):

Firm Value ◽

Audit Committee ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Audit Committees ◽

Managerial Ownership ◽

Company Value ◽

The Many

Competition between companies is getting tougher and more competitive because the cor-porate world is growing rapidly. Every company wants high company value, a company with high company value can increase shareholder prosperity. If the shareholders feel pros-perous, then the shareholders may be able to add value to their investment in the company. Good corporate governance (GCG) is one of the many factors that can affect corporate value. The purpose of this study was to examine the effect managerial ownership, institu-tional ownership, independent commissioners, and audit committees on firm value. The population used as the object of this research is the banking sub-sector listed on the Indone-sia Stock Exchange (IDX) in 2014-2018. The population of this study is 43 companies, this study was obtained by purposive sampling technique which then produced a sample of 25 companies the financial sector banking sub sector to be studied. The analysis technique used is multiple linear regression analysis. Based on data analysis and discussion it can be concluded that Managerial Ownership and Independent Commissioners do not affect the company's value. While the Institutional Ownership and Audit Committee affect the value of the company.DOI: https://doi.org/10.26905/afr.v3i2.3927

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Analisis Pengaruh Rentabilitas, Solvabilitas dan Likuiditas terhadap Nilai Perusahaan

Jurnal Ilmiah Aset ◽

10.37470/1.21.2.153 ◽

2020 ◽

Vol 21 (2) ◽

pp. 123-128

Author(s):

Silva Nurhasanah ◽

Ekayana Sangkasari Paranita

Keyword(s):

Firm Value ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Secondary Data ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Significant Positive Effect ◽

Public Companies ◽

The Public ◽

Positive Effect

This study aims to analyze the effect of profitability ratios, solvency ratios, and liquidity ratios towards firm value of the public companies listed on the Indonesia Stock Exchange in the period 2015-2017. The population is twelve automotive and component subsector companies. Sampling of this study was conducted using purposive sampling technique. Data is in the form of secondary data from each company’s financial statements from the Indonesian Stock Exchange website. The analytical method used is multiple linear regression analysis. The results show that of the ratios that measure the company’s financial performance, only the profitability ratio has a significant positive effect on firm value. The solvency ratio and the liquidity ratio does not significantly influence the firm value. But simultaneously, the three financial ratios show a significant positive effect towards firm value. This research model is quite strong, because all three variables contribute highly in explaining variations in firm value.

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