Jurnal Inovasi Akuntansi
Vol. 1 No. 1 (2023)

Pengaruh Profitabilitas, Likuiditas dan Kebijakan Dividen terhadap Nilai Perusahaan dengan Komite Audit sebagai Pemoderasi

Ni Kadek Handayani (Universitas Mahasaraswati Denpasar)
I Gede Cahyadi Putra (Universitas Mahasaraswati Denpasar)
Ida Ayu Ratih Manuari (Universitas Mahasaraswati Denpasar)



Article Info

Publish Date
26 Jun 2023

Abstract

The level of company competition in Indonesia is increasing, every company is expected to be able to improve and be able to maintain its current business advantage. Companies such as manufacturing, services and trade compete to be the best so that it spurs companies to make various inventions and business tactics to avoid losses. This study aims to examine and analyze the effect of profitability, liquidity, dividend policy on firm value with the audit committee as a moderating variable in manufacturing companies listed on the Indonesian stock exchange in 2019 - 2021. This research was conducted on Manufacturing Companies listed on the Indonesia Stock Exchange. The population used in this study were all Manufacturing Companies listed on the Indonesia Stock Exchange. The sample of this research were 53 companies with 3 years of observation so that 159 research samples were obtained using purposive sampling method. Source of data in this research is secondary data. The data analysis technique used in this study is the Moderated Regression Analysis (MRA) technique. The results of the analysis show that Profitability has a positive effect on firm value. Liquidity has no effect on firm value. Dividend policy has a positive effect on firm value. The audit committee has a positive effect on firm value. The audit committee is able to moderate the relationship between profitability and firm value. The audit committee is unable to moderate the relationship between liquidity and firm value, but the audit committee is able to moderate the effect of dividend policy on firm value.

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Journal Info

Abbrev

jia

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Inovasi Akuntansi (JIA) is committed to promoting high-quality research in accounting that can make a meaningful contribution to the understanding and development of accounting practice. Through open access, we hope that the knowledge we publish can be freely accessed by anyone, from any ...