Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Vol. 5 No. 1 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

Pengaruh leverage, profitabilitas, ukuran perusahaan, dan kebijkan dividen terhadap nilai perusahaan

Putri, Melati Efesia (Unknown)
Sunarto, Sunarto (Unknown)



Article Info

Publish Date
25 Aug 2022

Abstract

This research was done to know the effect of variables of leverage, profitability, company size, and dividend policy on company value. The object of the research are companies on the Indonesia Stock Exchange listed on the LQ45 index 2016-2020 period. The data used is quantitative secondary data, taken from the financial statement data for the 2016-2020 period. The method used in this research is multiple linear regression model. The final sample that was get totally 168 observations from 68 LQ45 index companies. Tobin's Q measurement is used in measuring company value. Ratio calculation of variable leverage Debt to Equity Ratio, calculation of profitability variables using ROA Return on Total Assets, calculation of dividend policy using Dividend Payout Ratio, and the calculation of firm value using the formula ln(total assets). The results from this research are profitability positive influence on company value and company size is significantly positive on company value, while leverage does not affect on company value and no significant policy of company.

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Journal Info

Abbrev

fairvalue

Publisher

Subject

Economics, Econometrics & Finance

Description

The Aim of this Fair Value : jurnal Ilmiah Akuntansi dan Keuangan is the media for scientific studies resulting from research, thoughts and critical-analysis studies on accounting, financial, Cooperative and SMEs issues in Indonesia and southeast asia especially and also in the world. The intended ...