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All Journal Jurnal Riset Ekonomi dan Akuntansi
Nurul Azizah Hasibuan
Universitas Muslim Nusantara Al Washliyah
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Pertumbuhan Perusahaan, Ukuran Perusahaan, dan Leverage terhadap Nilai Perusahaan dengan Kebijakan Dividen sebagai Variabel Moderasi Nurul Azizah Hasibuan; Junita Putri Rajana Harahap; Rizqy Fadhlina Putri; Ardhansyah Putra Harahap
Jurnal Riset Ekonomi dan Akuntansi Vol. 4 No. 3 (2026): September: JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v4i3.4322

Abstract

The purpose of this research is to examine the relationship between banking subsector businesses listed on the Indonesia Stock Exchange from 2022 to 2024 in relation to firm value, firm size, leverage, and growth, with dividend policy serving as a moderating variable. This study uses a quantitative approach with data derived from 51 observations obtained from a purposive sample of 17 companies. After outlier treatment, 49 observations were analyzed to ensure data accuracy and reliability. The data were processed using Moderated Regression Analysis (MRA) and multiple linear regression techniques to test both direct and moderating effects among the variables. The findings indicate that firm value is positively influenced by firm size, while it is negatively affected by leverage and firm growth. These three variables simultaneously have a significant effect on firm value in the banking subsector. However, the results also show that dividend policy is unable to moderate the relationship between firm size, growth, and leverage on firm value. This suggests that dividend policy does not strengthen or weaken the impact of these variables on firm value within the observed banking companies. Overall, the study provides empirical evidence regarding the determinants of firm value in the Indonesian banking subsector.
Co-Authors Ardhansyah Putra Harahap Junita Putri Rajana Harahap Rizqy Fadhlina Putri