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All Journal Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Mandiri: Jurnal Akuntansi dan Keuangan
Wihalminus Sombolayuk
Universitas Atma Jaya Makassar
Economics, Econometrics & Finance Mathematics Social Sciences

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PENGARUH KEBIJAKAN PEMERINTAH TERHADAP KINERJA PERUSAHAAN UKM Wihalminus Sombolayuk
SIMAK Vol 21 No 01 (2023): Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Publisher : Faculty of Economics dan Business, Atma Jaya Makassar University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v21i01.401

Abstract

This study aims to analyze the direct influence of government policies on the performance of SMEs. This research is a quantitative study using deductive methods. The number of samples is 180 SME companies in the food and beverage industry as the unit of analysis and analysis, regression with the help of Amos software. The results of this study indicate that government policies have a direct positive effect on the performance of SME companies. The more quality government policies in developing SME companies will further improve the performance of SME companies. The novelty of this study is that policy orders through production development programs, marketing, financial human resources, and institutional strengthening of SME companies have a direct and significant positive effect on the performance of SME companies.
Kebijakan Dividen, Economic Value Added (EVA), dan ESG Disclosure terhadap Nilai Perusahaan Sektor Energi Bartholomeus Tandiayu; Meike Theresia Sumampouw; Wihalminus Sombolayuk
Mandiri : Jurnal Akuntansi dan Keuangan Vol. 5 No. 2 (2026): Juni 2026
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kebijakan dividen, Economic Value Added (EVA), dan ESG disclosure terhadap nilai perusahaan pada perusahaan papan utama sektor energi yang terdaftar di Bursa Efek Indonesia periode 2020–2024. Penelitian menggunakan pendekatan kuantitatif dengan pendekatan kausalitas dan teknik purposive sampling. Data yang digunakan merupakan data sekunder yang dianalisis menggunakan regresi linear berganda dengan bantuan SPSS. Kebijakan dividen diukur menggunakan Dividend Payout Ratio (DPR), EVA menggunakan Economic Value Added, ESG disclosure menggunakan ESGDI, dan nilai perusahaan menggunakan Price to Book Value (PBV). Hasil penelitian menunjukkan bahwa kebijakan dividen berpengaruh negatif dan signifikan terhadap nilai perusahaan dengan tingkat signifikansi 0,044 (<0,05). Sementara itu, EVA tidak berpengaruh signifikan terhadap nilai perusahaan dengan tingkat signifikansi 0,092 (>0,05), sedangkan ESG disclosure juga tidak berpengaruh signifikan dengan tingkat signifikansi 0,485 (>0,05). Temuan ini menunjukkan bahwa kebijakan dividen memiliki pengaruh terhadap nilai perusahaan, sedangkan EVA dan ESG disclosure tidak menunjukkan pengaruh yang signifikan.   This study aims to analyze the effect of dividend policy, Economic Value Added (EVA), and ESG disclosure on firm value in main board energy sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. This study employs a quantitative approach with a causal research design and uses purposive sampling. The data used are secondary data analyzed using multiple linear regression with the assistance of SPSS. Dividend policy is measured using the Dividend Payout Ratio (DPR), EVA using Economic Value Added, ESG disclosure using ESGDI, and firm value using Price to Book Value (PBV). The results show that dividend policy has a negative and significant effect on firm value, with a significance level of 0.044 (<0.05). Meanwhile, EVA has no significant effect on firm value, with a significance level of 0.092 (>0.05), while ESG disclosure also has no significant effect, with a significance level of 0.485 (>0.05). These findings indicate that dividend policy affects firm value, whereas EVA and ESG disclosure do not have a significant effect on firm value.
Co-Authors Bartholomeus Tandiayu Meike Theresia Sumampouw