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Evaluasi Finansial: Dampak Kebijakan Dividen dan Likuiditas Terhadap Nilai Perusahaan Ramdita, Sri; Rasjid, Herlina; Pratiwi Husain, Siti
Journal of Accounting and Finance Management Vol. 6 No. 2 (2025): Journal of Accounting and Finance Management (May - June 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i2.1857

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kebijakan dividen dan likuiditas terhadap nilai perusahaan pada sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019–2023. Metode penelitian menggunakan pendekatan kuantitatif dengan teknik purposive sampling dan memperoleh 25 perusahaan sebagai sampel. Analisis data dilakukan dengan regresi linear berganda menggunakan SPSS versi 30. Hasil penelitian menunjukkan bahwa kebijakan dividen berpengaruh positif signifikan terhadap nilai perusahaan, sementara likuiditas berpengaruh negatif signifikan. Secara simultan, kebijakan dividen dan likuiditas berpengaruh positif signifikan terhadap nilai perusahaan.
PENGARUH LITERASI KEUANGAN TERHADAP KINERJA KEUANGAN UMKM SEKTOR KERAJINAN TANGAN DI KABUPATEN GORONTALO Naini, Khoirunnisa; Amaliah, Tri Handayani; Rasjid, Herlina
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i2.3119

Abstract

Introduction: This study aims to examine the extent to which financial literacy influences the financial performance of Micro, Small, and Medium Enterprises (MSMEs) in the craft sector in Gorontalo Regency. Methods: The approach used is a quantitative approach, involving 80 respondents selected using a sampling technique based on the Slovin formula. Data collection was carried out by distributing questionnaires analyzed using a Likert scale. The entire data processing and analysis process was carried out with the help of Microsoft Excel, including instrument testing, classical assumption testing, and hypothesis testing. Results: The results of this study are expected to provide a comprehensive understanding of the impact of financial literacy on the financial performance of MSMEs in the craft sector. The research findings show that financial literacy has a significant effect on improving the financial performance of MSMEs in the region. Keywords: Financial Literacy, Financial Performance, MSMEs, Handicrafts
PENGARUH STRUKTUR MODAL DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN : (Studi Kasus Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2023) Wiyono, Pazrin; Rasjid, Herlina; Machmud, Rizan
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 4 (2025): December
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i4.3456

Abstract

Introduction: This study seeks to assess the impact of capital structure and dividend policy on the valuation of mining firms listed on the Indonesia Stock Exchange from 2019 to 2023. This study employs the Debt to Asset Ratio (DAR) and Dividend Payout Ratio (DPR) as independent variables, while Price to Book Value (PBV) functions as the dependent variable. The study population included 81 companies, but the sample size encompassed 14 companies.Methods: The analytical technique utilized was multiple linear regression, performed with SPSS software version 24. The research employed the Purposive Sampling technique, leading to the observation of 14 organizations.Results: The research results revealed that capital structure (DAR) significantly influences firm value, while dividend policy (DPR) does not. However, both variables simultaneously influence firm value. This finding indicates that optimal capital structure management is crucial for increasing firm value, while dividend policy requires an effective strategy in operational and financial management to drive improved performance and profitability. Keywords: Capital Structure, Dividend Policy, Firm Value