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All Journal International Journal of Trends in Accounting Research
Fitriya, Novi Rahma
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Influence of Profitability, Leverage, and Firm Size on Firm Value with Dividend Policy as a Mediating Variable Fitriya, Novi Rahma; Ernawati, Sri; Syahdan, Saifhul Anuar; Syam, Akhmad Yafiz
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 6 No. 2 (2025): International Journal of Trends in Accounting Research (IJTAR), November 2025
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v6i2.1167

Abstract

This study aims to analyse the effect of profitability, leverage, and firm size on firm value mediated by dividend policy. This study uses a purposive sampling method. This study includes non-cyclical industries on the Indonesia Stock Exchange for the period 2020-2023, with a population of 23 companies and a sample size of 125. The data were analysed and hypotheses tested using the Structural Equation Modelling Partial Least Squares (SEM-PLS). The findings of this study indicate that profitability, leverage and firm size have positive influences on firm value. Dividend policy has a significant direct effect on firm value. However, the indirect effect of independent variables through dividend policy was not significant.
Co-Authors Akhmad Yafiz Syam, Akhmad Yafiz Saifhul Anuar Syahdan Sri Ernawati