Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE)
Vol. 4 No. 4 (2015): Jurnal Mahasiswa Akuntansi

PENGARUH KEBIJAKAN DIVIDEN, LEVERAGE DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia)

B51111038, Cecilia Sulistiani (Unknown)



Article Info

Publish Date
04 Nov 2015

Abstract

The research aims to examine the influence of dividend policy, leverage and profitability of the corporate value of sample firms. The proxy of corporate value value on this research is Tobin"™s Q. Data are drawn from consumer goods industry company listed in Indonesia Stock Exchange (IDX) year period 2010-2014. The samples in this research using the method of purposive. Based on sampling criteria the final sample in this research is 9 consumer goods industry companies. This research use multiple regression method for data analysis. Research hypothesises are tested by t-test, F-test, and R-squared. R-squared result implies that 59.2% of corporate value can be explained by dividend policy, leverage and profitability. F-test result implies that independent variable are simultaneously and significantly associated with dependent variable. Based on t-test result it is found that dividend policy variable has a significant positive effect to corporate value, leverage variable has a not significant negative effect to corporate value, profitability variable has a significant positive effect to corporate value, Keyword : corporate value, dividend policy, leverage, profitability

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Journal Info

Abbrev

ejafe

Publisher

Subject

Description

Jurnal KIAFE (e-ISSN 3063-5322) is a peer-reviewed, open-access scholarly journal published by the Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura. The journal was first published in January 2012 and initially served as a ...