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Nainggolan, Yohanna Thresia
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Determinan Nilai Perusahaan Industri Manufaktur Di Indonesia Putri, Ferica Christinawati; Nainggolan, Yohanna Thresia
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 2 (2024): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i2.2252

Abstract

Thel objelctilvel of thils study ils to ildelntilfy and elxamilnel thel varilablels that ilmpact thel valuatilon of companilels opelratilng iln thel food and belvelragel ilndustry and lilsteld on thel Ilndonelsila Stock Elxchangel. Thel varilablels elxamilneld iln thils study arel thel silzel of thel company, thel lelvelragel (melasureld by thel delbt to elquilty ratilo), and thel ratel of corporatel growth. Thils study elmploys a causal-associlatilvel relselarch approach by utillilsilng selcondary data. Thel samplel for thils study consilsts of 16 food and belvelragel filrms that welrel lilsteld on thel Ilndonelsila Stock Elxchangel beltweleln 2017 and 2021. Thel samplilng approach elmployeld was purposilvel-samplilng, elncompassilng a total of 80 obselrvatilons. Thel data undelrwelnt procelssilng through thel utillilsatilon of thel multilplel lilnelar relgrelssilon statilstilcal telst melthod utillilsilng Statilstilcal Packagel for thel Socilal Scilelncels (SPSS) softwarel. Thel filndilngs of thils study delmonstratel that thel factors of filrm silzel, lelvelragel (delbt to elquilty ratilo), and filrm growth collelctilvelly ilmpact filrm valuel. Partilally, company silzel, lelvelragel (delbt to elquilty ratilo), and company growth ilnfluelncel company valuel. Selvelral basilc thilngs dilffelrelntilatel thils relselarch from prelvilous relselarch, ilncludilng thel varilablels useld, thel relselarch populatilon, and thel yelar of thel relselarch. Ilt ils hopeld that thils relselarch can bel useld as consildelratilon iln makilng delcilsilons about ilnvelstilng iln thel Ilndonelsilan Stock Elxchangel. Futurel relselarch nelelds to consildelr a broadelr samplel.
Accounting Treatment of Dividend Policy in Moderating Company Performance on Company Valuation Nainggolan, Yohanna Thresia; Putri, Ferica Christinawati; Rahmawati, Meylin; Rahmawati, Kartini; Irna, Rizky Agusriyanti; Irna, Mardiyah
INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 20 No. 4 (2024): November
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v20i4.2430

Abstract

This study aims to determine the accounting treatment of dividend policy in moderating the company's performance against the company's valuation in companies included in the LQ45 index for the 2018-2022 period. This study uses secondary data whose source comes from the annual financial statements on the Indonesia Stock Exchange, especially companies included in the LQ45 index. The analysis techniques used in this study are multiple regression analysis and Moderated Regression Analysis (MRA). This study shows the results that profitability proxied by return on equity has no effect on the company's valuation, the solvency ratio proxied by the debt to equity ratio has a significant influence on the company's valuation in a negative direction and the dividend policy proxied by the dividend payout ratio Able to moderate the ratio of profitability to company valuation and dividend policy is unable to moderate the ratio of solvency to company valuation which is proxied by the dividend discount model
Co-Authors Al Zahra, Maya Nur Al’idrus, Muhammad Ananda, Olyvia Ananta , Nadila Hasbi Andriani, Theresia Asran , Muhammad Aulia, Andi Rosita Aungraheni, Rilin Sisilia Anugra Heni Ayuningtyas, Niken Balloteng, Bunga Najwa Bangan, Chelsie Sheena Jenova Jire Chandra, Lovita Cicielia Desy Ananda Pebryana Devi, Charitin Diana Nurul Khalisfah Dida Lede, Angelica Alfeani Ersah Atthbarry Rahmadinata Evi Gravitiani, Evi Farisa, Anis Fauziah Fauziah Fifi Damayanti Gunanda, Muhammad Erfanni Hasana, Uswatung Irna, Mardiyah Isnaeni, Rabiatul Jalolov, Otabek Jasmine, Nur Azizah Sekar Kartini Kartini Kartini Krisna, Krisna Lailiah, Nurzhahratul Lisdawati Lisdawati Mailin, Mailin Marvin, Miranda Mayang Sari Maylenny, Maylenny Melda Sarifah Mildawati, Asrianti Muti'ah, Hamnah Al Nilam Khusnul Khalifah Novianti, Riska Fitria Nur'aini, Nur'aini Nur'aini, Shelyna Pratiwi, sulistya rini Pratiwi, Sulitya Rini Prayoga, Dwi Putri, Anindha Zalwana Putri, Ferica C Putri, Ferica Christinawati Rahmawati, Kartini Rahmawati, Meylin Rara Salsabila Rizky Agusriyanti Irna Rosdiansyah Royan, Muhammad Salfarida, Emy Setiawan, Marta Siti Nur Aisyah SRI RAHAYU Sujarwandi, Muhammad Rizki Suriani Suriani Suriansyah, Suriansyah Tukan, Anastasia Rosalinda Nue Utomo, Mohamad Nur Wahyumi Ekawanti Widya Andhining Tyas Winata, Michelle Windi Radaniyah Zahra, Nourma Revania Zulfaini, Umi Devina