Journal of Accounting and Management (JAM)
Vol 1 No 2 (2025): Transformasi Digital, Kepatuhan Pajak, dan Strategi Keuangan dalam Meningkatkan N

KEBIJAKAN INVESTASI, PENDANAAN DAN DIVIDEN TERHADAP NILAI PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Muhammad Zul Fauzan (Unknown)



Article Info

Publish Date
07 Oct 2025

Abstract

This study attempts to examine the impact of investment, financing, and dividend policies on the determinants of firm value on the Indonesia Stock Exchange. The population of this study was public companies listed on the Indonesia Stock Exchange, with hotel companies serving as the sample between 2015 and 2019. Purposive sampling was used to determine the sample, resulting in a total of eight hotel companies from 2015 to 2019. Data analysis techniques used were descriptive statistics, classical assumption tests, multiple linear regression models, and hypothesis testing using SPSS 26.0 for Windows. The results of this study indicate that investment decisions have a positive and significant effect on firm value, while funding policies have a positive and significant effect on firm value. Dividend policies do not significantly influence firm value.

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Journal Info

Abbrev

sjam

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal of Accounting and Management ( JAM ) is a scientific journal that focuses on the field of accounting and management, with a scope that covers key topics such as Financial Accounting, Auditing, Tax, Public Sector Accounting, Accounting Information Systems, Management Accounting, Financial ...