Akuisisi : Jurnal Akuntansi
Vol 21, No 1 (2025)

Pengaruh Kebijakan Dividen dan Keputusan Investasi terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Mediasi

Yulia, Yulia (Unknown)
Novalita, Novalita (Unknown)
Sari, Pipit Novila (Unknown)



Article Info

Publish Date
30 Apr 2025

Abstract

Using profitability as a mediator, this research seeks to assess the impact of dividend policy and investment decisions on firm value in manufacturing businesses listed on the Indonesia Stock Exchange for the automotive sub-sector from 2021 to 2023. Eleven firms were chosen for the study sample via a purposive selection strategy. Analysis of the data is carried out using SPSS 21's multiple linear regression and path analysis. The findings disprove the hypothesis that dividend policy and investment decisions or profitability. The value and profitability of a company are greatly impacted by investment decisions. A company's worth is positively impacted by its profitability. Nevertheless, there is little evidence that profitability acts as a mediator between dividend policy and investment decisions and business value. Investment choices in the automobile sector directly affect business value, according to these studies. without necessarily going through increased profitability. This research provides insights for managers in optimizing corporate financial strategies and for investors in evaluating key factors in the automotive sector.

Copyrights © 2025






Journal Info

Abbrev

JA

Publisher

Subject

Economics, Econometrics & Finance

Description

AKUISISI: Accounting Journal with registered ISSN : 2477-2984 (Online) and ISSN: 1978-6581 (Print) is an information container related to scientific articles that consist of: the results of the research, the study of literature, ideas, theory application, critical analysis studies in Accounting that ...