Jurnal Reviu Akuntansi dan Keuangan
Vol. 11 No. 2: Jurnal Reviu Akuntansi dan Keuangan

Does CEO’s Financial Decision Able To Improve Firm Value Of Consumer Good Industry

Widya Sari (akultas Ekonomi , Universitas Prima Indonesia, Medan, Sumatera Utara, Indonesia)
Darni Waruwu (akultas Ekonomi , Universitas Prima Indonesia, Medan, Sumatera Utara, Indonesia)
Ewnike Purba (Fakultas Ekonomi , Universitas Prima Indonesia, Medan, Sumatera Utara, Indonesia)



Article Info

Publish Date
31 Aug 2021

Abstract

The purpose of this study was to determine the effect of PER, DER, and DPR financial decisions with CEO as a moderating variable on firm value in the consumer goods industry in 2015-2019. The researcher uses a quantitative approach with quantitative descriptive research and explanatory research. Collecting sample data using purposive sampling method, with the help of software SPSS to do testing statistic analysis. From the results of this study the researchers found that partially, investment decisions have a positive influence in increasing firm value, with the CEO having a positive influence on investment decisions in increasing firm value. And simultaneously Investment Decisions, Funding Decisions, and Dividend Decisions affect the value of the company, with the CEO influencing the three financial decisions on the value of consumer goods industry companies listed on the Indonesia Stock Exchange. with the CEO who has a positive influence on financial decisions on firm value, then it becomes a difference to previous research that has been done on firm value.

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Journal Info

Abbrev

jrak

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Reviu Akuntansi dan Keuangan Investasi (JRAK) focuses on the research related on accounting and finance that are relevant for the development of the theory and practice of accounting in Indonesia and southeast asia. JRAK covered various of research approach, namely: quantitative, qualitative ...