PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN DAN LIKUIDITAS TERHADAP KEBIJAKAN DIVIDEN DAN NILAI PERUSAHAAN (Studi Pada Perusahaan Sektor Manufaktur di Bursa Efek Indonesia  Periode 2013-2018)

Sakdiah, Sakdiah

doi:10.20414/society.v10i2.1786

Cited by 10 publications

(13 citation statements)

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“…This result is relevant to research conducted by Devina & Purnama (2022), which stated that inventory turnover positively influences firm value. This result is different from Vania (2019), which said that high or low activity in a firm is not a reference for buying shares and has no influence on firm value. Based on research conducted, researchers formulate a hypothesis that will be proven, namely:…”

Section: H3: Sales Growth Has a Positive Influence On Return On Assetscontrasting

confidence: 60%

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The Determination Factors of Firm Value by Return on Assets as Mediating Variable

Laksari,

Oktavia

2024

JIGE

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This research was carried out to examine the effect between inventory turnover, receivables turnover, and sales growth on firm value with return on assets as a mediating variable. This research uses secondary data sourced from annual reports and IDX statistical data. The population of this research included 25 agricultural sectors. The sample selection method used a purposive sampling method with specific qualifications so that 120 data were obtained from 12 firms. The findings of this research are that receivables turnover and sales growth influence return on assets. Inventory turnover and receivables turnover do not affect firm value. However, there is a positive and significant influence of sales growth and return on assets on firm value. In addition, return on assets can mediate receivables turnover on firm value.

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Section: H3: Sales Growth Has a Positive Influence On Return On Assetscontrasting

confidence: 60%

“…So, it can be concluded that inventory turnover does not affect firm value. This means that the fourth hypothesis cannot be This is supported by research previously conducted by Vania (2019) that high or low activity in the firm is not a reference in buying shares and has no impact on firm value.…”

Section: The Influence Of Inventory Turnover On Firm Valuementioning

confidence: 88%

The Determination Factors of Firm Value by Return on Assets as Mediating Variable

Laksari,

Oktavia

2024

JIGE

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“…Perusahaan yang semakin besar memberikan keyakinan bagi investor bahwa akan dapat menjalankan operasi dengan lancar dan menghasilkan laba. Demikian pula semakin besar perusahaan menunjukkan bahwa perusahaan dibangun dengan pertimbangan matang sehingga eksistensi jangka panjang dapat terjamin (Sugiarti & Widyawati, 2020;Sakdiah, 2019).…”

Section: Abstrakunclassified

Pengaruh Good Corporate Governance, Profitability, Millennial Leadership, Family Ownership, dan Firm Size terhadap Firm Value (Pada Perusahaan Terbuka yang terdaftar pada Corporate Governance Perception Index Periode 2017-2020)

Setiawan

Selly

Harianto

2022

JBAM

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Salah satu pengukuran dari kinerja pasar perusahaan adalah nilai perusahaan (Setiawan dan Christoper, 2021; . Nilai perusahaan mencerminkan reaksi investor atas kinerja internal perusahaan yang direfleksikan dalam harga saham. Penelitian ini bertujuan untuk mengetahui pengaruh implementasi good corporate governance, profitability, millennial leadership, family ownership, dan firm size terhadap firm value. Indikator pengukuran untuk good corporate governance yaitu CGPI score, profitability menggunakan return on equity (ROE), millennial leadership menggunakan usia dewan direksi yang berkisar 25-40 tahun, family ownership menggunakan variabel dummy, firm size menggunakan logaritma natural (Ln) dari total aset, serta firm value menggunakan price to book value (PBV). Penelitian ini memakai sampel yaitu perusahaan terbuka yang terdaftar pada corporate governance perception index periode 2017-2020. Jenis data yang digunakan berupa data sekunder yang diperoleh dari annual financial statement, annual report, dan harga saham penutupan pada akhir tahun 2017 hingga 2020. Teknik pengambilan sampel menggunakan metode purposive sampling yang memperoleh 18 perusahaan sebagai sampel penelitian selama 4 tahun. Analisis dalam penelitian ini menggunakan program SPSS 25 dengan menggunakan analisis regresi linear berganda.Berdasarkan hasil penelitian yang dilakukan, menunjukkan bahwa good corporate governance tidak berpengaruh signifikan terhadap firm value, profitability berpengaruh signifikan positif terhadap firm value, millennial leadership tidak berpengaruh signifikan terhadap firm value, family ownership tidak berpengaruh terhadap firm value, firm size berpengaruh signifikan positif terhadap firm value. Berdasarkan hasil pengujian ketahanan (robustness test) menunjukkan hasil yang konsisten yaitu variabel profitability dan firm size memiliki pengaruh yang signifikan positif bagi firm value. Sementara, variabel good corporate governance, millennial leadership, dan family ownership tidak memiliki pengaruh yang signifikan bagi firm value. Penelitian ini memiliki beberapa keterbasan, yaitu minimnya sampel yang digunakan sebagai objek penelitian, CGPI score dimaksimalkan dengan menggunakan balance data, total penjualan industri perbankan menggunakan angka dari pendapatan bunga dan syariah–bersih, family ownership kemungkinan terdapat subjektivitas dalam perhitungan karena pengukuran menggunakan variabel dummy.

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“…),Endang et al (2020),Trisna & Gayatri (2019),Ratnasari & Purnawati (2019), danAdilla (2018) yang menemukan bahwa variabel likuiditas memiliki pengaruh positif terhadap kebijakan dividen. Hasil penelitian ini sesuai dengan penelitian yang dilakukan oleh Pattiruhu & Paais (2020), Fadillah & Eforis (2020), Zakaria et al (2020) Bawamenewi & Afriyeni (2019), Wahyuni & Hafiz (2017), dan Bahri (2017) yang menyatakan bahwa likuiditas tidak berpengaruh pada kebijakan dividen.…”

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Analisis Faktor yang Memengaruhi Kebijakan Dividen pada Perusahaan Sektor Perbankan

Lolita,

Mertha

2023

E-Jurnal Akuntansi

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Dividends are distributed as a company policy. Dividends are given to shareholders for their investments. The aim of the research is to obtain empirical evidence regarding the influence of profitability, liquidity and leverage on dividend policy. Research location for banking companies listed on the Indonesia Stock Exchange for the 2019-2021 period with a total of 36 companies observed. The analysis technique used is multiple linear regression. The research results show that increasing profitability and leverage increases dividend payments. Liquidity has no influence on dividend payments because the company has strong capital. This research has limitations, namely that it only examines three variables in the banking sector. Keywords: Profitability; Liquidity; Leverage; Dividend Policy; Banking

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PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN DAN LIKUIDITAS TERHADAP KEBIJAKAN DIVIDEN DAN NILAI PERUSAHAAN (Studi Pada Perusahaan Sektor Manufaktur di Bursa Efek Indonesia Periode 2013-2018)

Cited by 10 publications

References 0 publications

The Determination Factors of Firm Value by Return on Assets as Mediating Variable

The Determination Factors of Firm Value by Return on Assets as Mediating Variable

Pengaruh Good Corporate Governance, Profitability, Millennial Leadership, Family Ownership, dan Firm Size terhadap Firm Value (Pada Perusahaan Terbuka yang terdaftar pada Corporate Governance Perception Index Periode 2017-2020)

Analisis Faktor yang Memengaruhi Kebijakan Dividen pada Perusahaan Sektor Perbankan

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