JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Vol 15 No 2 (2024): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi

PENGARUH EARNINGS PERSISTANCE, DIVIDEND POLICY DAN INVESTMENT POLICY TERHADAP FIRM VALUE

Wendy Salim Saputra (Unknown)
Lidya (Unknown)



Article Info

Publish Date
03 Dec 2024

Abstract

ABSTRACT The aim of this study is to test the influence of earnings persistence, dividend policy and investment policy on firm value. The analytical method used is a statistical method with a quantitative research type. In this research, to obtain a sample with a non-probability sampling method using a purposive sampling technique based on the LQ45 company annual report data accessed from the Indonesia Stock Exchange website with the observation year in the 2020-2022 period. In this study, there were 12 companies that met the sampling criteria and were used as samples. Data testing was carried out using SPSS 25 software with a multiple regression analysis model. The research results reveal that earnings persistence and investment policy have no effect on firm value, while dividend policy has an effect on firm value. Keyword: earnings persistance; dividend policy; investment policy; firm value

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Journal Info

Abbrev

jrak

Publisher

Subject

Economics, Econometrics & Finance

Description

JRAK is a peer review journal published twice a year (February and Augst) by Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Islamic University of 45 (UNISMA). JRAK addresses the broad area of Financial Accounting, Public Accounting, Syariah Accounting, computerization accounting and Tax ...