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Tambunan, Rupianna
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Economics, Econometrics & Finance Social Sciences

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Pengaruh Kebijakan Dividen dan Kinerja Keuangan Terhadap Nilai Perusahaan Pada Perusahaan LQ-45 Tahun 2023-2024 Tambunan, Rupianna
Media Akuntansi Perpajakan Vol 10, No 1 (2025): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v10i1.8363

Abstract

This study aims to analyze the effect of dividend policy and financial performance on firm value in companies listed on the LQ45 Index of the Indonesia Stock Exchange during the 2023–2024 period. This research employs a quantitative approach using secondary data obtained from financial statements and annual reports of the companies. The sample consists of 36 companies selected from a total population of 90 companies using purposive sampling based on specific criteria relevant to the research objectives. Firm value is measured using the Tobin’s Q ratio, dividend policy is measured using the Dividend Payout Ratio, and financial performance is measured using Return on Equity (ROE). Hypothesis testing is conducted using a panel data linear regression model with the assistance of E-Views version 12 software. The results of the study indicate that dividend policy has a positive and significant effect on firm value, as does financial performance, which also shows a positive and significant effect on firm value. These findings suggest that consistent dividend distribution policies and strong financial performance are important factors in enhancing investor perceptions of firm value in the capital market. This research provides implications for company management and investors in making strategic decisions related to financial and investment policies.
Pengaruh Growth Option dan Green Intellectual Capital Terhadap Sustainability Performance Tambunan, Rupianna
Media Akuntansi Perpajakan Vol 10, No 2 (2025): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v10i2.8885

Abstract

This study aims to analyze the influence of Growth Option and Green Intellectual Capital on Sustainability Performance in companies listed in the SRI-KEHATI Index on the Indonesia Stock Exchange. The approach used is quantitative with panel data regression analysis method, and data processing is done using Eviews-12 software. The research sample consists of 25 companies selected through a purposive sampling method with the criteria of companies that are consistently listed in the SRI-KEHATI Index during the observation period. The data used are secondary data obtained from the annual report and sustainability report of each company. The results of the study indicate that Growth Option has no effect on Sustainability Performance, which means that the company's growth opportunities have not been followed by an increase in commitment to sustainability aspects. In contrast, Green Intellectual Capital has a positive and significant effect on Sustainability Performance, which indicates that environmentally oriented management of knowledge, skills, and innovation can improve the company's sustainability performance.
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