JRAP (Jurnal Riset Akuntansi dan Perpajakan)
Vol 1 No 01 (2014)

Keputusan Investasi, Pendanaan, Kebijakan Dividen dan Price to Book Value Perusahaan Pertambangan di Bursa Efek Indonesia

Asep Alipudin (Unknown)
Nur Hidayat (Unknown)



Article Info

Publish Date
02 Jun 2014

Abstract

A B S T R A C T The financial performance of the mining sector was having decline from 2011 to 2012. Price to book value illustrates the value of the company. This study examines the effect of investment decisions, financing, and dividend policy on price to book value. Samples were tested by 50 years of data mining company for 5 years. The results showed that the investment decisions affect the value of the company. The research result shows that financing policy and dividend policy no significant effect on firm value. This research contributes for empirical evidence related to the factors that affect the value of the company in the mining sector. A B S T R A K Kinerja keuangan sektor pertambangan sedang mengalami penurunan dari tahun 2011 sampai 2012. Price to Book Value menggambarkan nilai dari perusahaan. Penelitian ini menguji pengaruh keputusan investasi, pendanaan, dan kebijakan dividen terhadap price to book value. Sampel diuji sebanyak 50 data tahun perusahaan pertambangan selama 5 tahun. Hasil penelitian menunjukkan bahwa keputusan investasi berpengaruh terhadap nilai perusahaan. Adapun pendanaan dan kebijakan deviden berpengaruh tidak signifikan terhadap nilai perusahaan. Riset ini memberikan kontribusi tentang bukti empiris terkait faktor-faktor yang mempengaruhi nilai perusahaan pada sektor pertambangan moral. JEL Classification G14, M21

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Journal Info

Abbrev

jrap

Publisher

Subject

Economics, Econometrics & Finance

Description

The JRAP (Jurnal Riset Akuntansi & Perpajakan) provides a medium for disseminating novel articles related to economy and business among international academics, practitioners, regulators, and public. JRAP accepts articles any research methodology that meet the standards established for publication ...