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All Journal Jurnal ULTIMA Accounting JRA: Jurnal Riset Akuntansi
Chandra, Haryani
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Economics, Econometrics & Finance

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PENGARUH UKURAN PERUSAHAAN, RASIO AKTIVITAS, DAN PROFITABILITAS TERHADAP PEMBAYARAN DIVIDEN PADA PERUSAHAAN ROKOK YANG TERDAFTAR DI BURSA EFEK INDONESIA Chandra, Haryani
Jurnal Riset Akuntansi Vol 11 No 2 (2019): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (214.813 KB) | DOI: 10.34010/jra.v11i2.2275

Abstract

Ability of a company to provide consistent returns in the form of dividends can be a signal that the company has great operational activities so that it becomes attractive to investors. Dividend payments can be influenced by various factors, including company size, activity ratio, and profitability. This study aims to determine wheter company size, activity ratio, and profitability have an influence on dividend payments on cigarette companies listed in the Indonesia Stock Exchange. Independent variables in this study are company size, activity ratio, and profitability while dependent variable is dividend payments. The research method used is regression analysis by first conducting classic assumption tests. The results showed that company size, activity ratio, and profitability simultaneously have impact to dividend payments. Partially, company size and activity ratio has a significant influence on dividend payments while profitability has no significance influence on dividend payments.
Pengaruh Intellectual Capital, Profitabilitas, Dan Leverage Terhadap Nilai Perusahaan Pada Perusahaan Sektor Properti, Real Estate, Dan Konstruksi Bangunan Yang Terdaftar Di Bursa Efek Indonesia Chandra, Haryani; Djajadikerta, Hamfri
Ultimaccounting Jurnal Ilmu Akuntansi Vol 9 No 2 (2017): ULTIMA Accounting
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v9i2.726

Abstract

Go public companies have main purpose to increase firm value consistently. Increased firm value can reflect the increase in the prosperity of shareholders. The purpose of this research is to determine whether intellectual capital, profitability, and leverage have an influence on firm value. This research is expected to help companies to determine the focus on managing the factors those have an influence towards firm value and help investors and potential investors to make investment decisions. This research is conducted on firms listed in property, real estate, and building construction sector in Indonesia Stock Exchange during 2010 until 2015. Samples are selected by simple random sampling method. The research method used is the regression analysis. Intellectual capital is measured by value added intellectual coefficient (VAIC), profitability is measured by return on assets (ROA), leverage is measured by debt- to-equity ratio (DER), and firm value is measured by the year-end closing stock price. The results showed that intellectual capital, profitability, and leverage have partially a significant positive influence on firm value. In addition, intellectual capital, profitability, and leverage have significant influence simultaneously on firm value. Keywords: firm value, intellectual capital, leverage, profitability
Co-Authors Hamfri Djajadikerta