Pengaruh Ukuran Perusahaan Dan Profitabilitas Terhadap Nilai Perusahaan Melalui Kebijakan Dividen (original) (raw)

Pengaruh Profitabilitas, Ukuran Perusahaan Dan Kebijakan Dividen Terhadap Nilai Perusahaan

Profit, 2020

The purpose of this review is to find out the amounts of profit, company size, and dividend policy which can influence the company's value. LQ45 which is listed in Indonesian Stock Exchange is in the year of 2015-2018. This research is using Explanatory Research with quantitative approach. The sampling technique is using purposive sampling. Profitability is a financial method used to gauge company's profit. Company's profit that comes from sales and investment return, can influence the company's size. The company's scale is an important information, used by investor who wants to invest their wealth to the company. The magnitude of company can influence dividend return. Company's profit can affect the size of company and dividend return. It can be reflected in the increasing of company' value. The performance of company can be a parameter used by investor to do an investment or funding to the company.

Pengaruh Profitabilitas, Harga Saham Dan Ukuran Perusahaan Terhadap Kebijakan Dividen

JURNAL LENTERA AKUNTANSI

This study aims to analyze the effect of profitability, stock price, and company size on dividend policy in manufacturing companies listed on the Indonesia Stock Exchange. The research method used is descriptive and multiple linear regression. The data used are annual financial statements that have been audited from 2017 to 2021. The results show that there is no significant effect between profitability and company size on dividend policy. There is a significant influence between stock prices and dividend policy. Firm size has no significant effect on dividend policy. A company's dividend policy is affected by a complex set of factors, including profitability, share price, and company size. Company management needs to consider stock prices as an important factor in making dividend policy decisionsKey words: Profitability, Share Price, Company Size, Dividend

Pengaruh Kebijakan Dividen Dan Profitabilitas Terhadap Nilai Perusahaan

JURNAL AKUNTANSI, 2021

Tujuan penelitian ini untuk mengetahui pengaruh kebijakan dividen dan profitabilitas terhadap nilai perusahaan yang berada dalam perusahaan sub sektor tekstil dan garmen yang terdaftar di Bursa Efek Indonesia. Sampel penelitian ini adalah perusahaan manufaktur sub sektor tekstil dan garmen yang terdaftar di Bursa Efek Indonesia (BEI) periode 2014-2018. Data dikumpulkan dengan menggunakan metode dokumentasi. Populasi dalam penelitian ini adalah 22 perusahaan yang berada dalam perusahaan manufaktur sub sektor tekstil dan garment. Pemilihan sampel menggunakan teknik purposive sampling, dengan kriteria sebagai berikut: (1) Perusahaan Manufaktur Sub Sektor Tekstil dan Garmen yang terdaftar di Bursa Efek Indonesia (BEI) periode 2014-2018 yang melakukan kebijakan dividen; (2) Perusahaan yang melaporkan laporan keuangan pada periode 2014-2018; (3) Perusahaan tidak berada dalam kondisi krisis, sehingga diperoleh sampel sebanyak 4 perusahaan. Uji hipotesis dilakukan dengan menggunakan metode ...

Profitabilitas Dan Kebijakan Dividen Terhadap Nilai Perusahaan

Jurnal Benefita, 2018

The purpose of this study is to examine the affect of profitability and dividend policy toward the firm’s value on the bank companies which are listed in Indonesia Stock Exchange.The number of populations are all banks companies which are listed in Indonesia Stock Exchange. The sample was selected using purposive sampling method, and obtained sample of 30 companies. Data source is the annual report of banking companies taken through the official website of Indonesia Stock Exchange (www.idx.co.id). The test used multiple linear regression analysis using Eviews Program. Profitability proxy with Return On Equity, while dividend policy proxy with Dividend Payout Ratio. The result this study shows that profitability has positively and significantly effect to firm’s value, whereas dividend policy has negatively and insignificantly effect to firm’s value. Penelitian ini bertujuan untuk menguji pengaruh profitabilitas dan kebijakan dividen terhadap nilai perusahaan pada perusahaan perbankan...

Pengaruh Kebijakan Dividen, Likuiditas, Profitabilitas Dan Ukuran Perusahaan Terhadap Nilai Perusahaan

Jurnal Ilmu dan Riset Akuntansi (JIRA), 2021

This research aimed to examine the effect of dividend policy, liquidity, profitability and firm size on firm value. While, dividend policy (DPR) was measured by Dividen Payout Rati, liquidity (CR) was measured by Current Ratio, profitability (ROE) was measured by Return On Equity. Meawhile, Firm value was measured by Price Book Value the research was quantitative. Furthmore, the dta collection technique used purposive sampling, in wich the sample was based on crieteria given. In line with, there ware 90 observations from 18 samples of Food and Beverages companies wich histed on Indonesia Stock Exchange (IDX) during 2015-2019. Additionally, the data analysis technique used multiple linier regression. In addition, the research result concluded as follows: (a) dividend policy did not affect firm value of Food and Beverages companies, (b) liquidty had a positive effect on firm value of Food and Beverages companies, (c) profitabilitiy had a positive effect on firm value of Food and Beverages companies and (d) firm size had a positive effect on firm value of Food and Beverages companies.

Moderasi Ukuran Perusahaan pada Profitabilias, Leverage dan Rasio Aktivitas terhadap Kebijakan Dividen

IQTISHODUNA, 2021

Abstract: Dividend policy is the company's policy in determining how much profit will be paid as dividends to investors. Dividend policy is the most important determination for a company because it is not only a source of investment profit, but also shows the company's performance. In making dividend payment policies the company considers financial ratios that can have an influence on dividend payment policies. The purpose of this study is to examine the role of company size to moderate the effect of profitability ratios, leverage ratios and activity ratios on dividend policy. This study makes the service sector companies listed on the Indonesia Stock Exchange in 2014-2018 as a research population of 289 companies with the research sample taken using purposive sampling technique as many as 69 companies. This research method uses descriptive quantitative method. Data analysis was processed using Partial Least Squares (PLS) analysis with Warp-Pls 6.0 software. The results of t...

Pengaruh Profitabilitas, Likuiditas, Pertumbuhan Perusahaan dan Ukuran Perusahaan Terhadap Kebijakan Dividen

Jurnal Ilmiah Mahasiswa Manajemen, Bisnis dan Akuntansi (JIMMBA), 2020

Penelitian ini bertujuan untuk menguji pengaruh profitabilitas (return on equity), likuiditas (cash ratio), pertumbuhan perusahaan (asset growth), dan ukuran perusahaan (firm size) terhadap kebijakan dividen (dividend payout ratio) pada perusahaan sektor consumer goods industries yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2015-2018. Teknik pengambilan sampel dalam penelitian ini menggunakan purposive sampling dan menghasilkan sampel sebanyak 19 perusahaan dengan 4 tahun pengamatan sehingga diperoleh 76 sampel penelitian. Teknik analisis yang digunakan adalah analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa return on equity berpengaruh positif terhadap dividend payout ratio, sedangkan cash ratio, asset growth, dan firm size tidak berpengaruh terhadap dividend payout ratio. Secara simultan, variabel independen (return on equity, cash ratio, asset growth, dan firm size) berpengaruh terhadap dividend payout ratio pada perusahaan sektor consumer goods ind...

Ukuran Perusahaan, Profitabilitas Dan Kebijakan Dividen Terhadap Nilai Perusahaan Melalui Financial Distress

JAB (Jurnal Akuntansi Barelang), 2024

This research aims to determine the influence of company size, company size and dividend policy on company value with financial distress as a mediating variable. The population in this study are mining companies listed on the Indonesia Stock Exchange (BEI) for the 2019-2023 period. The total sample tested was 30 companies, multiplied by 5 years of observations selected using purposive sampling techniques. The data analysis technique uses Partial Least Square (PLS) with the SmartPLS 4 program. The research results show that the variables of company size and dividend policy have a positive and significant effect on company value, while profitability has a negative and insignificant effect on company value. Company size, dividend policy have effect on financial distress, while profitability has no significant effect on financial distress, while the effect of financial stress on company value has a negative and significant effect.

Pengaruh Profitabilitas, Likuiditas, Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Melalui Kebijakan Dividen

E-Jurnal Manajemen Universitas Udayana, 2019

This research aims to analyze the impact of profitability, liquidity and firm size to firm value through dividend policy as intervening on manufacturing companies listed on Indonesian Stock Exchange (IDX) which paid dividend for the period 2013 to 2017. The population on this study amounted 6 companies. The sampling method used in this study is cencus. Data were analyzed by path analysis technique and Sobel test. Analysis result found that profitability has a significant positive effect on dividend policy, while liquidity and firm size have negatively significant effect. On the second model, the result show that profitability and dividend policy have a significant positive effect on firm value, while liquidity and firm size have no significant effect. Based on Sobel test result found that dividend policy was able to mediate the effect of profitability on firm value, but unable to mediate the effect of liquidity and firm size effect on firm value. Keywords: firm value, dividend poli...

Pengaruh Likuiditas Dan Profitabilitas Terhadap Kebijakan Dividen Dengan Variabel Ukuran Perusahaan Sebagai Variabel Mediasi

Jurnal Akuntansi Dan Bisnis Indonesia (JABISI)

Penelitian ini bertujuan untuk meneliti pengaruh likuiditas dan profitabilitas terhadap kebijakan deviden dengan ukuran perusahaan sebagai variabel mediator. Sumber data diperoleh dari Bursa Efek Indonesia berupa data laporan keuangan perusahaan properti dan real estate periode 2016-2019. Data dianalisis secara deskriptif dan regresi jalur dengan alat bantu software AMOS versi 22. Hasil penelitian ini menunjukkan bahwa likuiditas berpengaruh signifikan terhadap kebijakan deviden, profitabilitas berpengaruh tidak signifikan terhadap kebijakan deviden, ukuran perusahaan tidak berpengaruh signifikan terhadap kebijakan deviden, ukuran perusahaan juga bukan variabel mediasi bagi likuiditas dan profitabilitas dalam mempengaruhi kebijakan deviden