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All Journal Krisna: Kumpulan Riset Akuntansi JAKA (Jurnal Akuntansi, Keuangan dan Auditing)
Ni Putu Yuria Mendra
Universitas Mahasaraswati Denpasar Bali
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH RASIO KEUANGAN, DAN KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI PEMODERASI Ni Putu Yuria Mendra; I Gede Cahyadi Putra; Putu Cahya Putri
KRISNA: Kumpulan Riset Akuntansi Vol. 18 No. 1 (2026): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.18.1.2026.16-30

Abstract

Firm value is an important indicator for investors as it reflects market confidence and corporate performance. However, prior studies show inconsistent results regarding the effects of profitability, liquidity, and investment decisions on firm value, particularly when dividend policy is considered. This study aims to examine the influence of profitability, liquidity, and investment decisions on firm value with dividend policy as a moderating variable. The research employs a quantitative approach using secondary data from banking companies listed on the Indonesia Stock Exchange during 2022–2024. Data were analyzed using Moderated Regression Analysis (MRA). The results indicate that profitability and investment decisions have a positive effect on firm value, while liquidity has no significant effect. Dividend policy does not moderate the relationship between profitability and liquidity with firm value, but it strengthens the effect of investment decisions on firm value. These findings suggest that investors place greater emphasis on long-term growth prospects reflected in investment decisions, particularly when supported by dividend policy. Further researchers are advised to consider cash flow-based liquidity measures, such as Cash Flow from Operations (CFO) or Cash Ratio, and dividend policy moderating variables that reflect investors' long-term orientation, such as Dividend Yield, Dividend Stability, or Free Cash Flow (FCF), so that research results are more relevant in assessing company value and future growth prospects.
Faktor-faktor yang Mempengaruhi Kinerja Keuangan pada Perusahaan Sektor Technology yang Terdaftar di Bursa Efek Indonesia Ni Putu Yuria Mendra
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 6 No. 2 (2025): JAKA (Jurnal Akuntansi, Keuangan dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v6i2.12929

Abstract

ABSTRACT Company financial performance is a description of the financial condition of a company that is analyzed using financial analysis tools, so that the company's financial condition can be known which reflects performance during a certain period. This study aims to analyze the effect of investment opportunity set, growth opportunity, company size, managerial ownership and asset growth on financial performance in technology sector companies listed on the Indonesia Stock Exchange in 2021-2023. The population of this study is technology sector companies listed on the IDX in 2021-2023. The purposive sampling method was used to select the sample. The samples obtained were 29 technology sector companies, so the total sample was 87. This study used multiple linear regression data analysis techniques. The results showed that investment opportunity set, growth opportunity and managerial ownership had a positive effect on financial performance, while company size and asset growth did not affect financial performance. Suggestions for further research are to expand research variables such as dividend policy, liquidity, leverage and expand research locations, for example the food and beverage, property and mining sectors. Keywords: Investment Opportunity Set, Growth Opportunity, Firm Size, Managerial Ownership, Asset Growth, Financial Performance   ABSTRAK Kinerja keuangan perusahaan merupakan gambaran tentang suatu kondisi  keuangan perusahaan yang dianalisis dengan menggunakan alat-alat analisis  keuangan, sehingga dapat diketahui tentang kondisi keuangan perusahaan yang  mencerminkan kinerja selama periode tertentu. Penelitian ini bertujuan untuk  menganalisis pengaruh investment opportunity set, growth opportunity, ukuran  perusahaan, kepemilikan manajerial dan pertumbuhan aset terhadap kinerja  keuangan pada perusahaan sektor technology yang terdaftar di Bursa Efek  Indonesia Tahun 2021-2023. Populasi penelitian ini adalah perusahaan sektor technology terdaftar di BEI  Tahun 2021-2023. Metode purposive sampling digunakan untuk memilih sampel.  Sampel yang diperoleh sebanyak 29 perusahaan sektor technology, sehingga total  sampel adalah 87. Penelitian ini menggunakan teknik analisis data regresi linear  berganda.  Hasil penelitian menunjukkan bahwa investment opportunity set, growth  opportunity dan kepemilikan manajerial berpengaruh positif terhadap kinerja  keuangan, sedangkan ukuran perusahaan dan pertumbuhan aset tidak berpengaruh  terhadap kinerja keuangan. Saran untuk penelitian selanjutnya adalah agar  memperluas variabel penelitian seperti kebijakan dividen, likuiditas, leverage serta  memperluas lokasi penelitian, contohnya sektor makanan dan minuman, properti  dan juga pertambangan.. Kata Kunci:   Investment Opportunity Set, Growth Opportunity, Ukuran Perusahaan, Kepemilikan Manajerial                         Pertumbuhan Aset, Kinerja Keuangan
Co-Authors I Gede Cahyadi Putra Putu Cahya Putri