Pengaruh Keputusan Pendanaan, Keputusan Investasi, Kebijakan Dividen, Dan Arus Kas Bebas Terhadap Nilai Perusahaan

Bahrun, Muhammad Fadly; Tifah, Tifah; Firmansyah, Amrie

doi:10.37641/jiakes.v8i3.358

Cited by 16 publications

(24 citation statements)

References 11 publications

(27 reference statements)

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“…Sejumlah penelitian telah menunjukkan bahwa keputusan pendanaan memiliki dampak pada nilai perusahaan (Amaliyah & Herwiyanti, 2020;Bahrun et al, 2020).…”

Section: Pendahuluanunclassified

“…Hasil penelitian juga menyatakan keputusan investasi yang dilakukan oleh perusahaan dapat mempengaruhi nilai perusahaan (Bahrun et al, 2020;Rajagukguk et al, 2019a). Tujuan pengambilan keputusan investasi adalah untuk mencapai hasil kinerja keuangan yang optimal dengan mengelola resiko yang dapat dikendalikan, dalam usaha untuk mengoptimalkan nilai perusahaan (Mamay Komarudin & Naufal Affandi, 2020).…”

Section: Pendahuluanunclassified

“…Beragam penelitian telah membuktikan bahwa nilai perusahaan dipengaruhi oleh keputusan pendanaan (Amaliyah & Herwiyanti, 2020; Bahrun et al, 2020). Keterkaitan antara keduanya karena keputusan pendanaan berhubungan dengan pemilihan alokasi dana guna tercapai kinerja yang optimal bagi perusahaan (Mustiha & Djalil, 2020).…”

Section: Hipotesis Penelitianunclassified

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Analisis Dampak Keputusan Keuangan Terhadap Nilai Perusahaan Di Sektor Properti

Utami,

Yuliani,

Fatihat

2023

JIMEA

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Evaluasi terhadap nilai perusahaan menjadi faktor penting dalam pengambilan keputusan berinvestasi karena mencerminkan kinerja manajemen, efektivitas keputusan strategis, operasional, dan pendanaan, serta memengaruhi persepsi investor terhadap potensi efektivitas perusahaan dan harga saham di pasar modal. Pandangan investor terhadap harga saham yang tinggi mencerminkan kelangsungan pengembalian investasi dan stabilitas perusahaan, mendorong peningkatan kualitas manajerial, serta mempengaruhi minat dan keputusan investor untuk melakukan investasi yang lebih besar dalam perusahaan. Penelitian ini bertujuan mengevaluasi nilai perusahaan di sub sektor properti dan real estate di Indonesia dengan menggunakan Tobin Q dengan memperhatikan faktor-faktor yang mempengaruhinya diantaranya ialah keputusan pendanaan, keputusan investasi dan kebijakan deviden. Analisis data yang digunakan dalam penelitian ini meliputi uji asumsi klasik, analisis koefisien determinasi, analisis regresi data panel, uji F serta uji t. Pengamatan dilakukan pada sub sektor properti dan real estate. Penelitian ini menggunakan metode purposive sampling dimana sampel yang diambil sesuai dengan namanya, yaitu dengan maksud dan tujuan tertentu. Berdasarkan hasil laporan keuangan perusahaan periode tahun 2017 sampai dengan 2021, sebanyak 73 perusahaan terdaftar sebagai populasi penelitian. Berdasarkan hasil pada penelitian dapat dilihat bahwa Keputusan Pendanaan berpengaruh terhadap nilai perusahaan (Tobin’s Q), keputusan investasi (ROA) tidak memiliki pengaruh terhadap Nilai Perusahaan, dan kebijakan dividen (DPR) tidak memiliki pengaruh terhadap Nilai Perusahaan.

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“…Sejumlah penelitian telah menunjukkan bahwa keputusan pendanaan memiliki dampak pada nilai perusahaan (Amaliyah & Herwiyanti, 2020;Bahrun et al, 2020).…”

Section: Pendahuluanunclassified

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Analisis Dampak Keputusan Keuangan Terhadap Nilai Perusahaan Di Sektor Properti

Utami,

Yuliani,

Fatihat

2023

JIMEA

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“…An increase in debt also can be interpreted by using outsiders about the company's capacity to pay its responsibilities in the destiny or low commercial enterprise hazard, so that the addition of debt has given an effective sign [14]. If funding is funded through debt, the increase in firm value occurs due to the tax deductible effect, namely companies that have debt will pay interest on loans which can reduce taxable income, which can provide benefits to shareholders [15]. If the company's funding increases through retained earnings or the issuance of new shares, the company's financial risk will be smaller.…”

Section: Funding Decisions (Fd) On Firm Valuementioning

confidence: 99%

“…According to Bahrun & Firmansyah based on signal theory, to reduce the information asymmetry among managers and investors, managers will provide information about fee cash flow or free cash flow [15]. Information regarding fee cash flow will be used for decision making by investors.…”

Section: Dividend Policy (Dp) On Firm Valuementioning

confidence: 99%

Investigation of Firm Value in Transportation Sector: The Impact of Covid 19 in Indonesia

Andriyani,

Dewi,

Larasati

2023

Advances in Social Science, Education and Humanities Research

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This study aims to empirically examine the effect of investment decisions, funding decisions, dividend policy, profitability, and interest rate on firm value. The independent variables on this have a look at are investment decisions, funding decisions, dividend policy, profitability, and interest rates. The dependent variable in this look at is firm value. The pattern used in this observe were transportation zone businesses indexed at the Indonesia stock change for the length 2018 to 2020. The range of samples on this examine become 36 of the 12 companies. Determination of the sample acquired by way of the use of purposive sampling. hypothesis trying out become performed the use of regression evaluation. Hypothesis testing was carried out using regression analysis. The results of this study indicate that Investment Decisions, Funding Decisions, Dividend Policy, Profitability, and Interest Rates have a positive effect on Firm Value. Profitability no longer established, and interest rate has a negative. This study implies that not all businesses may have an excessive price even though different elements increase, including profitability. In transportation agencies, traders are greater concerned with how the business enterprise can prosper its shareholders in order that the price of return is faster.

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Investor response to the implementation of IFRS 9 in Indonesian banking companies

Firmansyah,

Kurniawati,

Miftah

et al. 2023

J. Akun. Audit. Ind.

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This study examines the effect of allowance for impairment losses on firm value. Allowance for impairment losses on the company's financial assets in the context of implementing IFRS 9 in the form of PSAK 71 in Indonesia on a forward-looking basis is different from the implementation of previous accounting standards, which was on a backward-looking basis. Quantitative methods are employed in this study using secondary data from banking financial reports sourced from www.idx.co.id during the 2019-2021 period. In addition, this study also employs stock price data sourced from www.finance.yahoo.co.id. The main data in this study is data for 2020, which is the first year of application of PSAK 71. While data for 2019 is used to compare the year before the application of PSAK 71, and 2021 is used to compare the application of PSAK 71 in the second year. Data testing was performed using multiple linear regression analysis for cross-section data. This study concludes that the allowance for impairment losses positively affects firm value in the first year. The results of this test are relevant in the second year of the implementation of PSAK 71. Meanwhile, it shows that the allowance for impairment losses has no effect on firm value in the year before the implementation of PSAK 71. This research contributes to the literature on implementing new financial accounting standards in Indonesia related to investor response in the capital market.

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Pengaruh Keputusan Pendanaan, Keputusan Investasi, Kebijakan Dividen, Dan Arus Kas Bebas Terhadap Nilai Perusahaan

Cited by 16 publications

References 11 publications

Analisis Dampak Keputusan Keuangan Terhadap Nilai Perusahaan Di Sektor Properti

Analisis Dampak Keputusan Keuangan Terhadap Nilai Perusahaan Di Sektor Properti

Investigation of Firm Value in Transportation Sector: The Impact of Covid 19 in Indonesia

Investor response to the implementation of IFRS 9 in Indonesian banking companies

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