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All Journal Jurnal Akademi Akuntansi (JAA)
Erna Handayani
Faculty of Economics and Business, University of Muhammadiyah Purwokerto, Purwokerto, Indonesia
Economics, Econometrics & Finance

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Determination of firm value: the role of investment decisions, financing, dividend policy, growth, and profitability Upik Pridita Hudriawati; Naelati Tubastuvi; Erna Handayani; Restu Frida Utami
Jurnal Akademi Akuntansi Vol. 9 No. 2 (2026): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v9i2.43494

Abstract

Purpose: Analyze the influence of investment decisions, financing decisions, dividend policies, company growth, and profitability on firm value in the consumer non-cyclicals sector listed on the Indonesia Stock Exchange for the 2021–2024 period. Methodology/approach: This study employed a quantitative approach processed through STATA 17 with multiple linear regression analysis techniques. Sampling was conducted using a purposive sampling method, resulting in 33 companies as samples over four years with a total of 132 observations. Findings: The results of the analysis show that funding decisions and profitability have a positive and significant effect on the company's value. On the other hand, investment decisions, dividend policies, and company growth show no influence. Practical and Theoretical contribution/Originality: The novelty of this research lies in the selection of non-cyclical consumer companies that experienced a decline in stock prices in 2021–2024, differing from previous research that examined the manufacturing sector during the 2020–2022 period. Research Limitation Limited to non-cyclical consumer companies with an observation period of four years (2021-2024), the generalization is still limited.
Co-Authors Naelati Tubastuvi Restu Frida Utami Upik Pridita Hudriawati