Jurnal Kontemporer Akuntansi
Volume 4, No.2, September 2024

PENGARUH PROFITABILITAS, PERTUMBUHAN PERUSAHAAN DAN KEBIJAKAN HUTANG TERHADAP HARGA SAHAM DENGAN KEBIJAKAN DIVIDEN SEBAGAI MEDIASI

Albert Marido Agustianto (Unknown)
Herman Ruslim (Unknown)
Jonnardi (Unknown)
MF Djeni Indrajati (Unknown)



Article Info

Publish Date
30 Sep 2024

Abstract

This study aims to analyze the effect of profitability, company growth, and debt policy on stock prices with dividendpolicy as a mediating variable. This study uses a quantitative method by taking a population of companies listed onthe Indonesian Stock Exchange (IDX) in the consumer goods sector. The sample was selected by purposive samplingtechnique in order to obtain a sample of 24 companies. The data analysis method used is structural equation modelanalysis using the PLS SEM test tool. The results showed that profitability, company growth, and debt policy had nosignificant effect on stock prices. The results of the mediation test show that dividend policy is not proven as amediating variable for the effect of profitability, company growth, and debt policy on stock prices. Based on theresults of the different test, it shows that there is a significant difference in the stock prices of consumer goodscompanies before and during the Covid-19 pandemic

Copyrights © 2024






Journal Info

Abbrev

JKA

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Kontemporer Akuntansi merupakan jurnal yang mempublikasikan artikel-artikel dari mahasiswa Program Studi (Prodi) S2 Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara dengan ISSN 2809-7912(elektronik) . Kajian artikel terkait dengan bidang ilmu Akuntansi seperti Perpajakan, ...