Article Per Year (5 Year)
p-Index From 2020 - 2025
8.346
P-Index
This Author published in this journals
All Journal Jurnal Reviu Akuntansi dan Keuangan EkoBis ( Ekonomi & Bisnis ) Jurnal Penelitian Ekonomi dan Bisnis Jurnal Akuntansi dan Perpajakan Riset Akuntansi dan Keuangan Indonesia Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Journal of Economic, Bussines and Accounting (COSTING) Jurnal Ilmu Manajemen (JIMMU) OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) JIA (Jurnal Ilmiah Akuntansi) Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) EAJ (ECONOMICS AND ACCOUNTING JOURNAL) BALANCE: Economic, Business, Management and Accounting Journal Dharma Raflesia : Jurnal Ilmiah Pengembangan dan Penerapan IPTEKS Abdimasku : Jurnal Pengabdian Masyarakat Equity: Jurnal Ekonomi Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) MANAJEMEN Jurnal Abdimas Perbanas Jurnal Manajemen dan Bisnis JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal Ilmu Manajemen & Ekonomika Innovative: Journal Of Social Science Research Indo-Fintech Intellectuals: Journal of Economics and Business FINANCE : International Journal Of Management Finance Riset Akuntansi dan Keuangan Indonesia Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Jurnal Ekonomi dan Bisnis International Journal of Economics and Management Sciences International Journal of Economics, Management and Accounting International Journal Business, Management and Innovation Review Sasambo: Jurnal Abdimas (Journal of Community Service)
Suhita Whini Setyahuni
Universitas Dian Nuswantoro
Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences Other

Published : 65 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : EAJ (ECONOMICS AND ACCOUNTING JOURNAL)

 1 
The Implications of Dividend Policy, Debt Policy, and Institutional Ownership on the Firm Value of Banking Companies Salsabila, Denaya Bethary; Setyahuni, Suhita Whini; Prawitasari, Dian; Kurniawan, Rudi
EAJ (Economic and Accounting Journal) Vol. 8 No. 2 (2025): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v8i2.y2025.p134-147

Abstract

This study aims to evaluate the impact of dividend policy (DPR), debt policy (DER), and institutional ownership (KI) on firm value in 45 banking companies listed on the Indonesia Stock Exchange during the 2018–2023 period. Using a quantitative research method, panel data regression analysis was applied to identify the relationships between these variables. The research findings indicate that, overall, dividend policy, debt policy, and institutional ownership significantly influence firm value. This is demonstrated by an R-squared value of 0.760, meaning that 76% of the variation in firm value can be explained by these variables. More specifically, dividend policy (DPR) and institutional ownership (KI) have a significant positive effect on firm value, while debt policy (DER) also has a positive impact, though with slightly lower significance. These findings align with the signaling theory, which suggests that a stable dividend policy and high institutional ownership provide positive signals to investors regarding the company’s financial prospects and corporate governance quality. Additionally, from the perspective of agency theory, debt policy serves as a control mechanism that encourages management to use funds more efficiently, while institutional ownership strengthens oversight of managerial decision-making. Thus, this study provides valuable insights for investors and companies in formulating strategies to enhance shareholder value and market confidence.
Co-Authors , Herry Subagyo Adelia Rifa Sabila Adelina Citradewi Adryan, Ravi Nuki Agus Triyani Agus Triyani Ahmad Reza Ali, Luthfi Gosan Alif, Atiqullah Muhammad Almira Santi Samasta Ana Kadarningsih Ana Kadarningsih Kadarningsih Anak Agung Istri Sri Wiadnyani Anandyaningsih Risnika Putri Asteria Gupita Asyhar, Siti Adinda Amelia Nisa Awanis Linati Haziroh Azizah, Fatkhiyatul Bagas Setiawan, Bagas Bara Zaretta Bara Zaretta Chasanah, Amalia Nur D, Khoirul Anam Avif Damar, Haunan Dayinta Lalita Kisin Dian Prawitasari Diana Aqmala Diana Puspitasari Diana Puspitasari Dimas Prasetyo Edna Iyyana Mizkiya Fakhmi Zakaria Farlin Nabila Mawarni Fatah Nur Abdul Aziz Fatkhiyatul Azizah Feni Nola, Ekta Rossivea Fiki Durrotul Makwuna Galuh Tri Pratiwi Handhany, Melsanda Farelya Herry Subagyo Ifada Retno Ekaningrum Ikhsan Bagaskoro Inka Putri, Debi Lovinta Ischaq, Maulana Istiqomah, Luthfiyyah Joni Prayogi Khanifah Khanifah Khanza Monica Salsabila Kiryanto Kiryanto Kisin, Dayinta Lalita Kurniawan, Maulana Bintang Arie Kusuma, Pradana Jati Lenni Yovita Mahmud Mahmud Mahmud Mahmud Mahmud Maria Safitri Meilana Chorisa Nuraini Melianti, Vanni Melina Putri Rusmawati Mirza Elysia, Tia Sonia Mochammad Eric S.W Muhammad Fajar Khoiruddin Muhammad Reza Putra Kurniawan Mujib, Miftachul Mutiara Zahra Herawati Nadya Febrianti Prayogi Nanda Adhi Purusa Nastalin, Arnetta Fadilla Naufal Nurrohmat Nor Hadi Oktavia, Vicky Oktoriza, Linda Ayu Pradana Jati Kusuma Pramesti, Tia Prawitasari, Dian Puji Purwatiningsih, Aris Rifan Fauzi Salasi Rissa Anandita RR Wulan Indri Widiar RR Wulan Indri Widiar Rudi Kurniawan Safa Aulia Safina Pribadi Makna Safitri, Maria Salsabila, Denaya Bethary Salsabilla Putri Samasta, Almira Santi Setiawan, Aries Sri Retnoningsih Syafira, Atina Nur Azumi Syahputri, Naesila Yulyana Saskia Vicky Oktavia Wibowo, Mochammad Eric Suryakencana Widiar, RR Wulan Indri Wulan Budi Astuti Yovita, Lenni Zakaria, Fakhmi Zhafira, Aqila Azza