Jurnal Akuntansi, Manajemen dan Bisnis Digital
Vol 4 No 2 (2025): Juli

The Effect of Investment Decisions and Dividend Policies on Company Value in the Food and Beverage Sector Companies Listed on the Indonesia Stock Exchange (IDX) for the Years 2021–2023

Lestari, Bekti Wiji (Unknown)
Jumsar, Andhini Syafridha (Unknown)
Bintari, Wisang Candra (Unknown)
Waly, Nur Aeni (Unknown)
Wangsi, Mitta Muthia (Unknown)



Article Info

Publish Date
10 Jul 2025

Abstract

This study aims to help determine the effect of investment decisions and dividend policy on firm value in food and beverage sector companies listed on the Indonesia Stock Exchange (IDX). The population of this study is from the 2021-2023 period using 90 data consisting of 30 food and beverage sector companies. The research method used is a quantitative approach with multiple linear regression analysis techniques which are processed using SPSS software. The results of this study indicate that investment decisions have a significant and positive effect on firm value. Meanwhile, dividend policy has no significant and negative effect on firm value. Simultaneously, investment decision variables and dividend policy have a significant effect on firm value.

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Journal Info

Abbrev

jambd

Publisher

Subject

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

Description

JURNAL AKUNTANSI, MANAJEMEN DAN BISNIS DIGITAL is a peer-reviewed journal. Journal of Accounting, Management and Digital Business invites academics and researchers who do original research in the fields of accounting, management, and Digital Business including but not limited to: Accounting Sciences ...