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All Journal Jurnal Akuntansi Jurnal Penelitian Ekonomi Akuntansi (JENSI) JURNAL ABDIKARYASAKTI JAKBS Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Kajian Ekonomi dan Akuntansi Terapan Jurnal Ilmiah Akuntansi AT-TAKLIM: Jurnal Pendidikan Multidisiplin Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Adhitya Putri Pratiwi
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

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Pengaruh Intensitas Modal, Kebijakan Dividen, dan Pajak Tangguhan terhadap Nilai Perusahaan Nur Laila Choiru Nisa; Adhitya Putri Pratiwi
Kajian Ekonomi dan Akuntansi Terapan Vol. 3 No. 3 (2026): September: Kajian Ekonomi dan Akuntansi Terapan (KEAT)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/keat.v3i3.2497

Abstract

This study aims to analyze the effect of capital intensity, dividend policy, and deferred tax on firm value among consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This study employed a quantitative method using secondary data obtained from companies’ financial statements and annual reports published through the IDX and the official websites of each company. The sampling technique used purposive sampling based on predetermined criteria, resulting in 23 companies with a total of 115 observations during the research period. Data were analyzed using panel data regression with the assistance of EViews 12. Model selection was conducted using the Chow Test and Hausman Test, which indicated that the fixed effect model was the most appropriate model for this study. Hypothesis testing was performed using the simultaneous test (F-test), partial test (t-test), and coefficient of determination (Adjusted R²). The results show that capital intensity, dividend policy, and deferred tax simultaneously affect firm value. Partially, capital intensity and dividend policy have a significant effect on firm value, whereas deferred tax has no significant effect on firm value. These findings may provide useful considerations for companies in formulating policies and for investors in making investment decisions.
Co-Authors Afridayani Anis Febriana Anjeng Sri Rukoyah Firda Musliha Pasha Khafah Nurfauziah Lia Ira Sahara Noviyanti Rahmah Nur Laila Choiru Nisa Selviana Maulya Permadani Setianingsih Shella Maulana Putri Shilla Anjelina Tana Ramania