Eka Handriani
Universitas Darul Ulum Islamic Centre Sudirman GUPPI

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Investment Opportunity Set (IOS) Berbasis Pertumbuhan Perusahaan dan Kaitannya Dengan Upaya Peningkatan Nilai Perusahaan Eka Handriani; Tjiptowati Endang Irianti
Jurnal Ekonomi dan Bisnis Vol 18 No 1 (2015)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (275.791 KB) | DOI: 10.24914/jeb.v18i1.267

Abstract

This research aims to develop theoretical approach to complete the conceptual controversy regarding the research results on the investment policy and firm value. This research employs firm value, investment opportunity set (IOS), funding and dividend as variables. Dividends in the research proxied by dividend pay out ratio (DPR), funding proxied by DER and firm value indicated by Tobin’s q, which are mediated by IOS. The sample are taken from 154 manufacturing company financial statements during 2010 to 2012. The data were tested using path analysis. The research found that dividend and funding policy positively influence IOS. Investment opportunity (IOS) positively influences the firm value. IOS was able to mediate the effect of dividends to the firm value, and also the influence of funding decisions to firm value.
Pengaruh Leverage, Kebijakan Dividen, Ukuran Perusahaan, dan Good Corporate Governance terhadap Nilai Perusahaan Manufaktur Khoirul Nisa; Eka Handriani; Pitaloka Dharma Ayu
Jurnal Ragam Pengabdian Vol. 3 No. 1 (Spesial Issue) (2026): "Dharma Samudera"
Publisher : Lembaga Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/kqeyb070

Abstract

Penelitian ini bertujuan menganalisis pengaruh leverage, kebijakan dividen, ukuran perusahaan, dan penerapan Good Corporate Governance (GCG) terhadap nilai perusahaan manufaktur subsektor barang konsumsi primer yang terdaftar di Bursa Efek Indonesia periode 2020–2024. Penelitian menggunakan pendekatan kuantitatif asosiatif dengan sampel 29 perusahaan atau 145 observasi perusahaan-tahun yang dipilih melalui purposive sampling. Analisis data dilakukan menggunakan regresi Partial Least Squares (PLS) dengan SmartPLS 4. Hasil penelitian menunjukkan bahwa kebijakan dividen dan GCG berpengaruh signifikan terhadap nilai perusahaan, sedangkan leverage dan ukuran perusahaan tidak berpengaruh signifikan. Secara simultan, seluruh variabel independen berpengaruh signifikan dengan nilai R² sebesar 0,571.