Jurnal Ilmiah Akuntansi dan Bisnis
Vol 5 No 1 (2020)

PERAN KEBIJAKAN HUTANG DALAM MEMODERASI HUBUNGAN INVESTMENT OPPORTUNITY SET DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN

Putu Cita Ayu (Universitas Hindu Indonesia Denpasar)
Ni Putu Ayu Kusumawati (Universitas Hindu Indonesia)



Article Info

Publish Date
30 Apr 2021

Abstract

Company value is the investor's perception of the company's success rate that is often associated with stock prices. Global competition as it is today makes each company increasingly improve performance so that its objectives can be achieved. This research was conducted at the Indonesia Stock Exchange by accessing www.idx.co.id and by conducting a literature study at the Indonesian Capital Market Directory (ICMD) located at the BEI Denpasar branch office. By using purposive sampling technique the number of samples is 66 companies. The results showed that the Investment opportunity set influences company value. Dividend policy affects the value of the company. Debt policy is not able to moderate the effect of investment opportunity set on the value of the company but is able to moderate the effect of dividend policy on the firm value

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Akuntansi dan Bisnis (dengan e-issn 2528-1216 dan p-issn 2528-2093) merupakan jurnal yang diterbitkan oleh Fakultas Ekonomi dan Bisnis Universitas Pendidikan Nasional. Jurnal ini terbit berkala setiap bulan Juni dan Desember. Jurnal ini diterbitkan dengan maksud utama mendiseminasi ...