Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)
Vol 4, No 2 (2021): Juni 2021 - Oktober 2021

Pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas, dan Kebijakan Dividen Terhadap Nilai Perusahaan

Hikmah Etikasari (Universitas Muhammadiyah Sidoarjo)
Eny Maryanti (Universitas Muhammadiyah Sidoarjo)



Article Info

Publish Date
23 Oct 2021

Abstract

This study aims to determine whether company size, profitability ratio, solvency ratio, and dividend policy on firm value in consumer goods industry companies listed on the Indonesia Stock Exchange (IDX). The period of this research is 2016-2019. The research population includes all food and beverage sub-sector consumer goods companies listed on the Indonesia Stock Exchange (BEI) for the 2016-2019 period. The sampling technique used was purposive sampling technique. The research population data were 112 companies, and obtained a sample of 40 companies. The data analysis method used is the classical assumption test, multiple linear regression, hypothesis testing, and the coefficient of determination (R2) with the help of the SPSS (Statistical Package for the Social Sciences) program version 25. The results of this study indicate: company size has a positive and significant effect on firm value, the profitability ratio proxied by ROI (Return on Investment) has a positive and significant effect on firm value, the solvency ratio proxied by DAR (Debt to Total Assets) has a positive and significant effect. on firm value, and dividend policy as measured by DYD (Dividend Yield) has a negative and significant effect on firm value.

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Journal Info

Abbrev

JAKK

Publisher

Subject

Economics, Econometrics & Finance

Description

JAKK | Jurnal Akuntansi dan Keuangan Kontemporer adalah Jurnal yang diterbitkan oleh Program Studi Magister Akuntansi Program Pascasarjana Universitas Muhammadiyah Sumatera Utara. JAKK menerima tulisan yang berasal dari hasil penelitian, literatur riview, konseptual pada lingkup akuntansi keuangan, ...