Jurnal ASET (Akuntansi Riset)
Vol 11, No 1 (2019): Jurnal ASET (Akuntansi Riset) Januari -Juni 2019 [DOAJ & SINTA INDEXED]

Analisis Pengaruh Kebijakan Dividen, Keputusan Investasi Dan Keputusan Pendanaan Terhadap Nilai Perusahaan

Piristina, Feny Alvita (Unknown)
Khairunnisa, Khairunnisa (Unknown)



Article Info

Publish Date
28 Jun 2019

Abstract

Abstract. This study aims to determine the effect of dividend policy, investment decisions and funding decisions on corporate value simultaneously or partially. In this study, the objects of the automotive sector and component manufacturing companies are listed on the Indonesia stock exchange for the period 2007-2017. There are 13 manufacturing companies in the automotive sector and components listed on the Indonesia stock exchange in the period 2007-2017, and 3 companies were included in the sample criteria over a period of 11 years, so the number of samples used was 33 samples. The research method in this study uses quantitative methods and is categorized into descriptive research that is causal verification. In the research to test hypotheses using multiple regression analysis, and data in the form of financial statements of automotive sector manufacturing companies and components for the period 2007-2017. The results of the study indicate that simultaneously and partially dividend policy, investment decisions and funding decisions do not affect the value of the company.Keywords. Dividend Policy; Investment decision; Funding Decision; The value of the company.Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh atas kebijakan dividen, keputusan investasi dan keputusan pendanaan terhadap nilai perusahaan secara simultan maupun parsial. Dalam penelitian ini memakai objek perusahaan manufaktur sektor otomotif dan komponen yang terdaftar di bursa efek Indonesia periode tahun 2007-2017. Terdapat 13 perusahaan manufaktur dalam sektor otomotif dan komponen yang terdaftar di bursa efek Indonesia periode tahun 2007-2017, dan terpilih 3 perusahaan yang termasuk dalam kriteria sampel selama kurun waktu 11 tahun, sehingga jumlah sampel yang digunakan ada 33 sampel. Metode penelitian dalam penelitian ini menggunakan metode kuantitatif dan dikategorikan ke dalam penelitian deskriptif verifikatif yang bersifat kausal. Dalam penelitian untuk uji hipotesis menggunakan analisis regresi berganda, dan data berupa laporan keuangan perusahaan manufaktur sektor otomotif dan komponen periode tahun 2007-2017. Hasil penelitian menunjukkan bahwa secara simultan dan parsial kebijakan dividen, keputusan investasi dan keputusan pendanaan tidak berpengaruh terhadap nilai perusahaan.Kata kunci. Kebijakan Dividen; Keputusan Investasi; Keputusan Pendanaan; Nilai Perusahaan

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Journal Info

Abbrev

aset

Publisher

Subject

Economics, Econometrics & Finance

Description

The aim of this Jurnal ASET (Akuntansi Riset) is to promote a principled approach to research on accounting science-related concerns by encouraging inquiry into the relationship between theoretical and practical studies. Jurnal ASET (Akuntansi Riset) an electronic journal, provides a forum for ...