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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Lidya
Universitas Bunda Mulia
Economics, Econometrics & Finance

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PENGARUH EARNINGS PERSISTANCE, DIVIDEND POLICY DAN INVESTMENT POLICY TERHADAP FIRM VALUE Wendy Salim Saputra; Lidya
JRAK: Journal of Accounting Research and Computerized Accounting Vol 15 No 2 (2024): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v15i2.10194

Abstract

ABSTRACT The aim of this study is to test the influence of earnings persistence, dividend policy and investment policy on firm value. The analytical method used is a statistical method with a quantitative research type. In this research, to obtain a sample with a non-probability sampling method using a purposive sampling technique based on the LQ45 company annual report data accessed from the Indonesia Stock Exchange website with the observation year in the 2020-2022 period. In this study, there were 12 companies that met the sampling criteria and were used as samples. Data testing was carried out using SPSS 25 software with a multiple regression analysis model. The research results reveal that earnings persistence and investment policy have no effect on firm value, while dividend policy has an effect on firm value. Keyword: earnings persistance; dividend policy; investment policy; firm value
Co-Authors Saputra, Wendy Salim