Pengaruh Leverage Dan Good Coorporate Governance Terhadap Nilai Perusahaan Melalui Kebijakan Dividen

Wati Rosmawati (Tama Jagakarsa University)

Gorontalo Accounting Journal
Volume 3 Nomor 2 October 2020

Purpose of this study is to analyze the influence of leverage and good corporate governance on firm value using dividend policy as an intervening variable. The sample of this research is BUMN listed on the Indonesia Stock Exchange with the 2014-2018 financial statement period. From the results of the study found that there is no direct effect of leverage on dividend policy. There is a significant direct effect on leverage on firm value. Good corporate governance directly has no significant effect on corporate value. Dividend policy directly does not have a significant effect on firm value. Leverage through dividend policy has no significant effect on firm value. Good corporate governance through dividend policy has a significant effect on firm value.