Jurnal Paradigma Akuntansi
Vol. 6 No. 1 (2024): januari 2024

PENGARUH KEBIJAKAN DIVIDEN, LIKUIDITAS, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN

Fannola Shelita (Unknown)
Elizabeth Sugiarto Dermawan (Unknown)



Article Info

Publish Date
15 Jan 2024

Abstract

The purpose of this study is to determine and empirically prove the effect of dividend policy, liquidity, profitability and firm size on firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) with the research period 2017-2019. The sampling method of this research is purposive sampling with a total sample of 73 data obtained from the financial statements of manufacturing companies published by the IDX official website. Data processing in this study was assisted by the SPSS version 25.0 program using the multiple linear regression analysis method. The results showed that partially dividend policy, profitability and firm size had a positive and significant effect on firm value, while liquidity had a negative and insignificant effect on firm value. The results also show that simultaneously dividend policy, liquidity, profitability and firm size have a significant effect on firm value.

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Journal Info

Abbrev

jpa

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Paradigma Akuntansi merupakan jurnal yang mempublikasi artikel-artikel yang dibuat oleh Mahasiswa/i Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara. Jurnal ini mempublikasikan artikel-artikel di lingkup bidang akuntansi dasar, perpajakan, auditing, akuntansi keuangan ...