JAB (Jurnal Akuntansi dan Bisnis)
Vol 11, No 01 (2025): Edisi Juni 2025

Optimalisasi Nilai Perusahaan melalui Keputusan Investasi, Investment Opportunity Set dan Kebijakan Deviden pada Sektor Manufaktur Makanan dan Minuman

Maelani, Puspita (Universitas Bina Bangsa)
Ibrohim, Ibrohim (Universitas Bina Bangsa)
Inriyani, Sari (Universitas Bina Bangsa)



Article Info

Publish Date
10 Jun 2025

Abstract

A company wants to get maximum profit and can maximize the value of the company, because the more the value of the company increases, the more the more the prosperity of the shareholders will be guaranteed and with the high value of the company which means it shows that the company can generate profit and can maximize the value of the company. company value, which means it shows that the company can generate maximum profit. profit to the maximum. Several factors affect firm value, including investment decisions and investment opportunity sets. This research method uses quantitative, population-based sampling in manufacturing companies in the food and beverage sub-sector listed on the IDX, sampling using a purposive sampling method. this study uses a calculative assumption test, multiple regression analysis, and moderated regression analysis (MRA). The results and conclusion of this study indicate that investment decisions have no significant effect on firm value, investment opportunity set has a significant effect on firm value, dividend policy can moderate the impact of investment decisions on firm value, and dividend policy is not able to moderate the impact of investment decisions on firm value. And dividend policy cannot moderate the effect of investment opportunity on firm value. opportunity on firm value. Keywords: Investment Decision, Investment Opportunity Set, Dividend Policy  Dividend Policy and Firm Value

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Journal Info

Abbrev

JAB

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Jurnal Akuntansi dan Bisnis (JAB) berISSN : 2502-3497 terbit awal pada Desember 2015. JAB merupakan terbitan berkala ilmiah yang diterbitkan oleh Program studi Akuntansi Sekolah Tinggi Ilmu Ekonomi YPPI Rembang. Penerbitan JAB dimaksudkan sebagai media penuangan karya ilmiah baik berupa kajian ...