ANALISIS KINERJA KEUANGAN, UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL INTERVENING
DOI:
https://doi.org/10.54964/liabilitas.v8i1.243Keywords:
Nilai Perusahaan, Kebijakan Dividen, Profitabilitas, Ukuran Perusahaan dan LeverageAbstract
This research aims to examine and provide empirical evidence on the effect of profitability, company size, and leverage on company value with dividend policy as an intervening variable in the food and beverage subsector manufacturing companies listed on the Indonesia Stock Exchange (BEI). The population in this research is food and beverage sector companies listed on the Indonesia Stock Exchange. The sampling technique used in this research is purposive sampling with a total of 10 companies. The data analysis method used in this research is using Partial Least Square (SmartPLS) version 3.0. The results of the research show that profitability, company size, and leverage do not have a direct effect on dividend policy. Profitability and dividend policy have a direct effect on company value. Against company size and leverage do not have a direct effect on company value. And for profitability, company size, and leverage do not have an effect on company value through dividend policy as an intervening variable.
References
Putri dan A.A. Gede Suarjaya. 2017. Pengaruh Profitabilitas Terhadap Nilai Perusahaan Dengan Corporate Social Responsibility Sebagai Variabel Mediasi Pada Perusahaan Pertambangan. E-Jurnal Manajemen Unud. 6 (2): 1112-1138.
Harmono. (2017). Manajemen Keuangan Berbasis Balanced. Jakarta: PT Bumi Angkasa Raya.
Husnan, Suad dan Enny Pudjiastuti, (2015), Dasar-Dasar Manajemen Keuangan, Edisi Ketujuh. Yogyakarta: UPP STIM YKPN.
Risma Azizah dan Regi Muzio Ponziani, 2017, Nilai Perusahaan Pada Perusahaan Non Keuangan Yang Terdaftar di BEI, Jurnal Bisnis dan Akuntansi ISSN: 1410-9875, Vol.19, 200-2011
Sari, M. P. 2016. Pengaruh Profitabilitas, Ukuran Perusahaan dan Leverage Terhadap Nilai Perusahaan Transportasi. Jurnal Ilmu dan Riset Akutansi 5(9): 1-17.
Sriwahyuni, Ulfa,& Wihandaru. (2016). Pengaruh Profitabilitas, Leverage, Kepemilikan Institusional dan Investment Opportunity Set Terhadap Nilai Perusahaan dengan Kebijakan Dividen sebagai Variabel Intervening. Jurnal Manajemen Fakultas Ekonomi Universitas Muhammadiyah7(1): 84-109.
www.idx.co.id
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Apriasih, Arifin Siagian, Noviarti
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.