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All Journal AKSIOMA : Jurnal Sains Ekonomi dan Edukasi
Saputra, Achmad Andika
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh Kebijakan Dividen, Likuiditas, dan Solvabilitas terhadap Nilai Perusahaan Perbankan di BEI Periode 2021-2023 Christian, Iwan; Ahmad Dwi Mubarok; Hussain, Abrar; Saputra, Achmad Andika; Wildan, Alfan Hoirul; Pratama, Andika Rizki; Aprillia, Dhini; Ahkam, Aufa Muhammad
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 1 No. 12 (2024): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/8jr5q719

Abstract

This research aims to examine and analyze the influence of dividend policy, liquidity, and solvency on the firm value of banking companies listed on the Indonesia Stock Exchange (IDX) during the observation period of 2021-2023. The type of research used is quantitative research. The population in this study consists of banking companies listed on the Indonesia Stock Exchange, totaling 47 companies. The sampling technique used is purposive sampling, resulting in a sample of 16 banking sector companies that meet specific criteria. The data analysis technique employed is multiple linear regression analysis using the Eviews version 9 data processing program. The results show that dividend policy has a positive and have no effect on firm value, while the liquidity and solvency variables indicate a negative and have no effect on firm value.
Analisis Pengungkapan Akuntansi Lingkungan dan Kinerja Lingkungan terhadap Nilai Perusahaan pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Periode 2020-2023 Saputra, Achmad Andika; Maithy, Sifera Patricia
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 2 No. 5 (2025): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/aksioma.v2i5.1203

Abstract

This study aims to analyze the effect of environmental accounting disclosure and environmental performance on firm value in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. The research method used is quantitative with a multiple linear regression approach. The data used are secondary data obtained from the annual reports and sustainability reports of the companies sampled in this study, selected using purposive sampling techniques. Environmental accounting disclosure is measured using the environmental cost formula, while environmental performance is measured using the PROPER ratings issued by the Ministry of Environment and Forestry (MoEF). The results of the study show that environmental accounting disclosure and environmental performance have varying effects on firm value, which can be positive, negative, or insignificant. These findings indicate that environmental reporting and management activities do not necessarily add value in the eyes of investors. In certain conditions, these activities may even trigger concerns about additional costs borne by the company, thereby reducing the firm’s value.
Co-Authors Ahkam, Aufa Muhammad Ahmad Dwi Mubarok Aprillia, Dhini Christian, Iwan Hussain, Abrar Maithy, Sifera Patricia Pratama, Andika Rizki Wildan, Alfan Hoirul