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Factors of Using Non-Cash Payments to the Consumption Level of Students in Pematangsiantar City Yerisma Welly; Supitriyani Supitriyani; Yusnaini Yusnaini; Acai Sudirman
Jurnal Bisnis dan Manajemen Vol 7, No 1 (2020): Jurnal Bisnis dan Manajemen Volume 7 Nomor 1 Tahun 2020
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jbm.v7i1.4041

This study aims to determine the factors of the use of non-cash payments to the consumption levels of Pematangsiantar City students. In this study the level of student consumption as the dependent variable and the factors of using non-cash payments are perceived usefulness, perceivedease of use and perceived trust as independent variables. The population in this study were students of Accounting Department in the seventh semester at STIE Sultan Agung Pematangsiantaras many 167 people. This study used quantitative data in the form of a questionnaire. Data analysis techniques used in this research are classic assumption test, multiple linear regression, determination test, F test and t test.The results showed that the perceived usefulness, perceived ease of use and perceived trust had a positive and significant effect on student consumption levels. This is because students prefer to make any purchases (consumption) using non-cash payments. The benefits of non-cash payments can be used anywhere, easy to carry, more secure and has trust in the accuracy of the transactions made

Keputusan Berinvestasi dengan Menggunakan Metode Capital Asset Pricing Model (CAPM) pada Perusahaan Indeks LQ 45 Periode 2015 – 2019 Elly Susanti; Astuti Astuti; Supitriyani Supitriyani
Jurnal Akuntansi dan Pajak Vol 21, No 2 (2021): JAP VOL. 21 No. 02, Agustus 2020 - Januari 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v21i02.1552

Tujuan dari penelitian ini adalah menganalisis return dan resiko dengan menggunakan metode CAPM dalam keputusan berinvestasi serta dapat mengelompokkan dan menilai perusahaan indeks LQ 45 berdasarkan tingkat undervalued dan overvalued Penelitian ini menggunakan metode CAPM (Capital Asset Pricing Model) serta mengklasifikasikan dan mengevaluasi perusahaan indeks LQ 45 berdsarkan tingkat undervalued dan overvalued. Jenis penelitian secara kuantitatif deskriptif merupakan jenis penelitian yang diterapkan dalam penelitian ini. Di dalam penelitian ini menggunakan sample jenuh. Pengolahan data dilakukan dengan menggunakan program aplikasi Microsoft Excel. Teknik analisis data yang digunakan adalah menghitung Return Saham, return indeks pasar, beta dan ekspektasi return metode CAPM. Hasil penelitian dengan cara membandingkan nilai beta dengan expected return memiliki hubungan berbanding terbalik. Dari 45 perusahaan tersebut terdapat 13 perusahaan yang Undervalued dan 15 perusahaan yang Overvalued.

Pengaruh Modal Sendiri, Jumlah Anggota Terhadap Pertumbuhan Koperasi Di Kota Pematangsiantar Supitriyani Supitriyani; Khairul Azwar; Elly Susanti; Astuti Astuti
Jurnal Akuntansi dan Pajak Vol 21, No 2 (2021): JAP VOL. 21 No. 02, Agustus 2020 - Januari 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v21i02.1540

The purpose of this research is to determine the effect of own capital and the number of members partially and simultaneous on the growth of cooperatives (SHU) in Pematangsiantar City Cooperative in 2017-2019 periods. Data collection in this study is conducted by interview, observation and documentation methods. The sampling technique uses purposive sampling. The number of samples in this study were 17 cooperatives with the 2017-2019 periods with population of 86. The analysis techniques have been carried outusing simple and multiple linear regression, with the program SPSS 21. The partial test results of the t test show that own capital has a positive and significant effect on SHU while the number of members has a negative and significant effect on SHU. Meanwhile the results simultaneous testing hrough the F test shows that the own capital and the number of members have a positive and significant effect on SHU. The results of the determinant test have an adjusted R square (R2) value of 0.227 which means that the effect of own capital and the number of members on SHU is 22.7% and the remaining 77.3% is explained by variables or other factors not examined in this study, such as loan capital, total deposits, business volume and total assets. Keywords : Own Capital, Number of Members, SHU

PENGARUH LIKUIDITAS DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SUB SEKTOR KONSTRUKSI DAN BANGUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Rismawaty Pardede; Liper Siregar; Parman Tarigan; Supitriyani Supitriyani
SULTANIST: Jurnal Manajemen dan Keuangan Vol 6, No 1 (2018): Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung Pematangsiantar

The purpose of this research is to know the description of liquidity, profitbility and firm’s values and the effect of liquidity and profitability of firm’s value at Company Sub Sector Building and Contruction listed on the Indonesia Stock Exchange. The research design in this research is a library research and technique analysis in this research as: assumption classic test, qualitative and quantitative descriptive analysisThe regression is Ŷ = 8,871 – 4,778X1 + 13,343X2. Correlation coefficient of r = 0,654 and RSquare of 42,7 %. Simultaneous test results is Fcount>Ftable (11,947>3,29) or significance level 0,000<0,05 means liquidity and profitability has significant effect on firm’s value at Company Sub Sector Building and Contruction listed on the Indonesian Stock Exchange. The t-test results show liquidity has tcount<ttable or 4,471>2,03693 or significance level 0,000<0,05, means liquidity has significant effect on firm’s value at Company Sub Sector Building and Contruction listed on the Indonesian Stock Exchange. The t-test results that profitability to tcount>ttable (3,451>2,03693) or significance level 0,00<0,05, profitability has significant effect on firm’s value at Company Sub Sector Building listed on the Indonesian Stock Exchange.The result of this research suggests that company should improve managment should pay more attention to liquidity and profitability as a way to enhance shareholder value in addittion. Keywords: Liquidity, Profitability, and Firm’s Value

ANALISIS STRUKTUR MODAL,PERTUMBUHAN PERUSAHAAN DAN KEBIJAKAN DIVIDEN UNTUK MENINGKATKAN NILAI PERUSAHAAN PADA PT TIMAH (PERSERO), TBK YANG TERDAFTAR DI BURSA EFEK INDONESIA Suci Lestari; Yansen Siahaan; Elly Susanti; Supitriyani Supitriyani
SULTANIST: Jurnal Manajemen dan Keuangan Vol 6, No 2 (2018): Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung Pematangsiantar

The purpose of this research is 1. To find out the description of capital structure, company growth, and dividend policy to increase the value of the company at PT Timah (Persero), Tbk which are listed on the Indonesia Stock Exchange. 2. To find out the factors that caused the company's value to PT Timah (Persero), Tbk to decline. This research was conducted using qualitative descriptive techniques, comparative analysis techniques and inductive analysis techniques. In this research the type of data used are qualitative data and quantitative data. In this research the data source used is secondary data. The technique data collection used is documentation technique. From the results of this study can be concluded that 1. The average capital structure tends to increase, company growth tends to decrease, dividend policy and company value tend to decrease. 2. capital structure increases due to increased long-term debt but not followed by company value, company growth decreases due to increased inventory but not followed by firm value, dividend policy decreases due to retained earnings more than profit distributed to investor as dividend.The results of the study suggest that companies should reduce the use of long-term debt in carrying out their company operations and improve asset management and increase dividend policy to attract the attention of potential investors to invest in the company

PENGARUH PERTUMBUHAN PERUSAHAAN, LIKUIDITAS, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SUB SEKTOR PERTAMBANGAN BATUBARA YANG TERDAFTAR DI BURSA EFEK INDONESIA Nanda Khairani; Yansen Siahaan; Elly Susanti; Supitriyani Supitriyani
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 4, No 2 (2018): Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

AbstrakTujuan dari penelitian ini adalah 1. Untuk mengetahui gambaran pertumbuhan perusahaan, likuiditas, profitabilitas dan nilai perusahaan pada Perusahaan Sub Sektor Pertambangan Batubara yang terdaftar di Bursa Efek Indonesia. 2. Untuk mengetahui bagaimana pengaruh pertumbuhan perusahaan, likuiditas dan profitabilitas terhadap nilai perusahaan pada Perusahaan Sub Sektor Pertambangan Batubara yang terdaftar di Bursa Efek Indonesia baik secara simultan maupun parsial.Hasil penelitian ini dapat disimpulkan bahwa 1. Rata-rata pertumbuhan perusahaan cenderung meningkat, likuiditas cenderung meningkat, profitabilitas cenderung meningkat dan nilai perusahaan cenderung menurun. 2. Hasil pengujian dari regresi linier berganda diketahui bahwa pertumbuhan perusahaan, likuiditas dan profitabilitas berpengaruh negatif terhadap nilai perusahaan. 3. Hasil analisis koefisien korelasi dan korelasi determinasi dapat di ambil kesimpulan bahwa hubungan antara pertumbuhan perusahaan, likuiditas, dan profitabilitas terhadap nilai perusahaan rendah dan cukup banyak dipengaruh oleh variabel lain yang tidak dijelaskan dalam penelitian ini. 4. hasil uji hipotesis dapat disimpulkan bahwa likuiditas tidak signifikan terhadap nilai perusahaan, pertumbuhan perusahaan signifikan terhadap nilai perusahaan, dan profitabilitas berpengaruh signifikan terhadap nilai perusahaan.Saran yang dapat diberikan adalah sebaiknya pertumbuhan mengoptimalkan seluruh aset yang dimiliki, memanfaatkan seluruh modal kerja perusahaan sehingga dapat meningkatkan penjualan, memaksimalkan pengelolaan modal sendiri, memperhatikan peningkatan nilai perolehan laba.Kata Kunci : Pertumbuhan Perusahaan, Likuiditas, Profitabilitas, dan Nilai PerusahaanAbstractThe purpose of this study is 1. To find out the description of the company's growth, liquidity, profitability and company value in the Coal Mining Sub-Sector Company listed on the Indonesia Stock Exchange. 2. To find out the influence of the company's growth, liquidity and profitability on the value of the company in the Coal Mining Sub-Sector Company listed on the Indonesia Stock Exchange both simultaneously and partially.The results of this study can be concluded as follows 1. The average company growth tends to increase, liquidity tends to increase, profitability tends to increase and firm value tends to decrease. 2. The test results of multiple linear regression is known that the company's growth, liquidity and profitability negatively affect the value of the company. 3. The results of the analysis of the correlation coefficient and correlation of determination can be concluded that the relationship between company growth, liquidity, and profitability to firm value is low and is quite much influenced by other variables that did not described in this study. 4. Hypothesis test results can be concluded that liquidity is not significant to the value of the company, the company's growth is significant to the value of the company, and profitability has a significant impact on the value of the company.The result of this research is that it is better to optimize growth of all assets owned, utilize all the company’s working capital so that it can increase sales, maximize the management of own capital, pay attention to the increase in profit value.Keywords: Company Growth, Liquidity, Profitability, and Company Value

PENGARUH LEVERAGE DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN SUB SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA Tio Friska Simanjuntak; Yansen Siahaan; Ady Inrawan; Supitriyani Supitriyani
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 5, No 1 (2019): Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

The aim of this research are to determine: 1. The description of leverage, profitability, dividend policy and firm value. 2. The effect of leverage and profitability on firm value either simultaneously or partially. 3. The ability of dividend policy to moderated leverage and profitability relationship with firm value at Sub Sector Property and Real Estate on The Indonesia Stock Exchange partially. The result of the research can be summarized as follows: 1. Leverage, profitability, dividend policy and firm value has decreased. 2. The results of multiple linear regression test without moderating is known that leverage and profitability has a positive effect on firm value. 3. The results of multiple linear regression test with moderating variable is known that dividend policy weakens the relationship of leverage with firm value, while dividend policy strengthens the relationship of profitability with firm value. 4. The results of the first hypothesis test can be concluded that leverage and profitability have significant effect on firm value either simultaneously and partially. 5. The second hypothesis test results can be concluded that partially dividend policy can moderate but has no significant relationship of leverage with firm value while dividend policy can moderate has significant relationship of profitability with firm value. This research suggest that company should manage assets efficiently, increase company profit, and increase dividend distribution so that firm value will also increase. Keywords: Leverage, Profitability, Dividend Policy and Firm Value

PENGARUH STRUKTUR MODAL, PROFITABILITAS DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SUB SEKTOR OTOMOTIF DAN KOMPONEN YANG TERDAFTAR DI BURSA EFEK INDONESIA Pipit Ayu Kurniasih; Yansen Siahaan; Elly Susanti; Supitriyani Supitriyani
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 4, No 2 (2018): Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

AbstrakTujuan dari penelitian ini adalah untuk mengetahui gambaran struktur modal, profitabilitas, kebijakan dividen dan nilai perusahaan serta pengaruh struktur modal, profitabilitas dan kebijakan dividen terhadap nilai perusahaan secara simultan maupun parsial pada Perusahaan Sub Sektor Otomotif dan Komponen yang Terdaftar di Bursa Efek Indonesia. Penelitian ini dilakukan dengan metode analisis deskriptif kualitatif dan analisis deskriptif kuantitatif. Objek penelitian ini adalah Sub Sektor Otomotif dan Komponen yang terdaftar di Bursa Efek Indonesia. Pengumpulan data digunakan metode dokumentasi. Teknik analisis yang digunakan adalah regresi linier berganda, koefisien korelasi, koefisien determinasi, uji F, uji t. Analisis data dengan menggunakan bantuan program SPSS versi 21. Hasil penelitian dapat disimpulkan sebagai berikut: 1. Hasil pengujian diperoleh nilai rata-rata struktur modal dan profitabilitas mengalami fluktuasi dan cenderung menurunan. 2. Nilai rata-rata profitabilitas berfluktuasi dan cenderung menurun. 3. Nilai rata-rata kebijakan dividen berfluktuasi dan cenderung meningkat. 4. Nilai rata-rata nilai perusahaan pada berfluktuasi dan cenderung stabil. 5. Hasil regresi linier berganda diperoleh struktur modal berpengaruh negatif sedangkan profitabilitas dan kebijakan dividen berpengaruh positif terhadap nilai perusahaan. 6. Hasil pengujian koefisien korelasi dan determinasi terdapat korelasi yang sangat kuat antara nilai perusahaan dengan struktur modal, profitabilitas dan kebijakan dividen dan sisanya dipengaruhi oleh faktor lainnya. 7. Berdasarkan uji F, struktur modal, profitabilitas dan kebijakan dividen berpengaruh signifikan terhadap nilai perusahaan. Hasil uji t, struktur modal berpengaruh tidak signifikan sedangkan profitabilitas dan kebijakan dividen berpengaruh signifikan terhadap nilai perusahaan.Hasil penelitian menyarankan perusahaan sebaiknya meningkatkan penggunaan struktur modal yang optimal serta meningkatkan penjualan agar memperoleh laba yang maksimal serta dapat membagikan dividen yang cukup tinggi kepada para investor dan harga saham dapat meningkat.Kata Kunci: Struktur Modal, Profitabilitas, Kebijakan Dividen dan Nilai perusahaan AbstractThe purpose of this study are to know the description of capital structure, profitability, dividend policy and firm value and to determine the effect of capital structure, profitability, dividend policy on the value of the company in Sub Sector automotive and components listed on the Indonesia Stock Exchange either simultaneously or partially.This research was conducted by qualitative descriptive analysis method and quantitative descriptive analysis. The object of this study is the automotive and components Sub Sector listed on the stock exchange Indonesia. Data collection used documentation method. Analytical techniques used are multiple linear regression, correlation coefficient, coefficient of determination, F test, t test. Data analysis using SPSS version 21.The result of the research can be summarized as follows: 1. The test results obtained the average value of capital structure fluctuate and tend to decrease. 2. The average value of profitability fluctuates and tends to decrease. 3. The average value of dividend policy fluctuates and tends to increase. 4. The average value of the company's value fluctuates and tends to be stable. 5. The results of multiple linear regression obtained the capital structure have a negative effect while profitability and dividend policy have a positive effect on firm value. 6. The results of testing the correlation and determination coefficients have a very strong correlation between firm value and capital structure, profitability and dividend policy and the rest is influenced by other factors. 7. Based on the F test, capital structure, profitability and dividend policy have a significant effect on company value. The results of the t test, the capital structure has no significant effect while profitability and dividend policy have a significant effect on the value of the companyThe results of the research suggest that companies should increase the optimal use of capital structure and increase sales in order to obtain maximum profits and can distribute dividends that are quite high to investors and stock prices can increase.Keywords: Capital Structure, Profitability, Dividend Policy and FirmValue

PERBANDINGAN KINERJA KEUANGAN SEBELUM DAN SESUDAH AKUISISI PADA PT FIRST MEDIA, Tbk YANG TERDAFTAR DI BURSA EFEK INDONESIA Nur Safitri; Supitriyani Supitriyani; Debi Eka Putri; Khairul Azwar
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 5, No 2 (2019): Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v5i2.108

Tujuan dari penelitian ini adalah untuk mengetahui gambaran kinerja keuangan sebelum dan sesudah akuisisi pada PT First Media, Tbk yang terdaftar di Bursa Efek Indonesia dan untuk mengetahui faktor-faktor yang menyebabkan perbedaan kinerja keuangan sebelum dan sesudah akuisisi pada PT First Media, Tbk yang terdaftar di Bursa Efek Indonesia. Penelitian ini dilakukan dengan menggunakan metode analisis deskriptif kualitatif, analisis komparatif dan analisis induktif. Jenis data yang digunakan dalam penelitian ini adalah data kualitatif dan kuantitatif. Sumber data yang digunakan adalah data sekunder. Hasil penelitian ini disimpulkan bahwa Kinerja keuangan perusahaan sebelum akuisisi ditinjau dari Current Ratio (CR), Debt Ratio (DR), dan Debt to Equity Ratio (DER) berfluktuasi dan cenderung menurun, sedangkan nilai Total Asset Turnover (TATO) berfluktuasi dan cenderung meningkat, untuk nilai Return on Asset (ROA), Return on Equity (ROE), dan Net Profit Margin (NPM) cenderung meningkat. Kinerja keuangan perusahaan sesudah akuisisi ditinjau dari Current Ratio (CR) berfluktuasi dan cenderung menurun, sedangkan nilai Debt Ratio (DR) dan Debt to Equity Ratio (DER) cenderung meningkat, untuk nilai Total Asset Turnover (TATO) mengalami fluktuasi dan cenderung meningkat. Sedangkan nilai Return on Asset (ROA), Return on Equity (ROE), dan Net Profit Margin (NPM) mengalami penurunan. Faktor kas dan setara kas, piutang kepada pihak ketiga, investasi pada entitas asosiasi, aset tak berwujud, aset pajak tangguhan, utang usaha kepada pihak ketiga, utang bank dan lembaga keuangan jangka pendek, utang bank dan lembaga keuangan jangka panjang, beban akrual, saldo laba, beban layanan, beban keuangan, dan pendapatan menyebabkan perbedaan kinerja keuangan sebelum dan sesudah akuisisi.Kata kunci: Akuisisi, Kinerja Keuangan

PENGARUH LIKUIDITAS DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Evryl Claudia Tarigan; Jubi Jubi; Ady Inrawan; Supitriyani Supitriyani
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 4, No 2 (2018): Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

AbstrakTujuan penelitian ini adalah untuk mengetahui: 1. Gambaran likuiditas, profitabilitas, kebijakan dividen, dan nilai perusahaan. 2. Pengaruh likuiditas dan profitabilitas terhadap nilai perusahaan baik secara simultan maupun parsial. 3. Kemampuan kebijakan dividen dalam memoderasi hubungan likuiditas dan profitabilitas dengan nilai perusahaan pada Perusahaan Sub Sektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia secara parsial. Penelitian ini dilakukan dengan metode analisis deskriptif kualitatif dan analisis deskriptif kuantitatif. Pengumpulan data dilakukan dengan metode dokumentasi. Teknik analisis yang digunakan adalah uji asumsi klasik, analisis regresi linear berganda, koefisien korelasi dan determinasi serta uji hipotesis.Hasil penelitian ini dapat disimpulkan sebagai berikut: 1. Likuiditas, profitabilitas, dan kebijakan dividen mengalami peningkatan sedangkan nilai perusahaan mengalami penurunan. 2. Hasil pengujian regresi linear berganda tanpa variabel moderating diketahui bahwa likuiditas berpengaruh negatif, sementara profitabilitas berpengaruh positif terhadap nilai perusahaan. 3. Hasil pengujian regresi linear berganda dengan variabel moderating diketahui bahwa kebijakan dividen memperkuat hubungan likuiditas dengan nilai perusahaan, sementara kebijakan dividen memperlemah hubungan profitabilitas dengan nilai perusahaan. 4. Hasil uji hipotesis pertama dapat disimpulkan bahwa likuiditas dan profitabilitas berpengaruh signifikan terhadap nilai perusahaan secara simultan. Sedangkan secara parsial likuiditas berpengaruh tidak signifikan dan profitabilitas berpengaruh signifikan terhadap nilai perusahaan 5. Hasil uji hipotesis kedua dapat disimpulkan bahwa kebijakan dividen mampu memoderasi namun tidak signifikan hubungan likuiditas dan profitabilitas dengan nilai perusahaan secara parsial.Saran yang dapat diberikan adalah sebaiknya perusahaan mengelola aset lancarnya secara efisien, lebih produktif dalam mengelola aset dalam meningkatkan laba perusahaan, menjaga profitabilitas tetap meningkat dan meningkatkan pembagian dividen. Kata Kunci : Likuiditas, Profitabilitas, Kebijakan Dividen dan Nilai PerusahaanAbstract The aim of this research are to determine: 1. The description of liquidity, profitability, dividend policy and firm value. 2. The effect of liquidity and profitability on the firm value either simultaneously or partially. 3. The ability of dividend policy in moderated the effect of liquidity and profitability on the firm value of the company at Food and Beverage Sub Sector Company Listed in Indonesia Stock Exchange partially. The research was using qualitative and quantitative desriptive analysis. The data collection was using documentation. The analysis techniques used are multiple linear regression, correlation coefficient, coefficient of determination,F test and t test.The results of this research concluded as follows: 1. Liquidity , profitability, and dividend policy has decreased, while firm value has decreased. 2. The results of multiple linear regression testing without moderating variable are known that liquidity has a negative effect, while profitability has a positive effect on the firm value. 3. The results of multiple linear regression test with moderating variable is known that dividend policy strengthens weakens the relationship of liquidity with firm value, while dividend policy weakens the relationship of profitability with firm value. 4. The results of the first hypothesis can be concluded that liquidity and profitability has a significant effect on the firm value simultaneously. While partially liquidity has no significant effect and profitability has a significant effect on firm value 5. The result of the second hypothesis test can be concluded that dividend policy is able to moderate but there is no significant relationship between liquidity and profitability with the firm value partially.The result of this research suggests that the company should manage its current assets efficiently, be more productive in managing assets in increasing company profits, keeps profitability steady and increases dividend distribution.Keywords: Liquidity, Profitability,Dividend Policy and Firm Value

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