JMAEKA: Jurnal Manajemen Ekonomi Akuntansi
Vol 2 No 3 (2026): Juni 2026 - Agustus 2026

Pengaruh Kebijakan Dividen Dan Hutang Terhadap Nilai Perusahaan Subsektor Makanan Dan Minuman Yang Terdaftar Di BEI Periode 2021-2024

Nadiyanti, Siti Harum Sari (Unknown)
Karlina, Eulin (Unknown)



Article Info

Publish Date
23 Oct 2025

Abstract

 The purpose of this research is to examine the relationship between company value and dividend and debt policies for food and beverage firms traded on the IDX in Indonesia from 2021 to 2024. The Price to Book Value (PBV) indicator is used to assess firm value, while the Dividend Payout Ratio (DPR) and the Debt to Equity Ratio (DER) are used to measure dividend policy and debt policy, respectively. The study approach used is SPSS-processed quantitative statistics. Information is collected from the yearly financial reports that the sampled corporations have made public. A purposive selection technique, based on predetermined criteria, was used to choose the study sample. Firm value was shown to be significantly affected by both debt policy and dividend policy at the same time. Investors should pay attention to dividend policy and corporate debt policy as signals for evaluating firm value, according to signal theory and capital structure theory. This finding backs up these claims. Findings from this research suggest that, in this industry specifically, investors' views of company value may be more heavily impacted by variables other than financial policy

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Journal Info

Abbrev

JMAEKA

Publisher

Subject

Humanities Economics, Econometrics & Finance

Description

Jurnal MAEKA (Manajemen, Ekonomi, dan Akuntansi) cakrawarti didedikasikan untuk mempublikasikan penelitian di bidang Manajemen, Ekonomi, dan Akuntansi. Jurnal ini memiliki cakupan yang luas dengan topik-topik yang relevan di bidang Manajemen, Ekonomi, dan Akuntansi diantaranya; Manajemen Sumber Daya ...