Apriliyanti, Vivi
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PENGARUH KEBIJAKAN HUTANG, KEBIJAKAN DIVIDEN, PROFITABILITAS, PERTUMBUHAN PENJUALAN DAN KESEMPATAN INVESTASI TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Apriliyanti, Vivi; Hermi, Hermi; Herawaty, Vinola
Jurnal Magister Akuntansi Trisakti Vol 6, No 2 (2019): SEPTEMBER
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v6i2.5558

Abstract

AbstractThe purpose of this study was to examine the influence of debt policy, dividend policy,profitability, sales growth and investment opportunity set on firm value with firm size as moderating variable in the manufacturing companies on the Indonesia Stock Exchange (IDX). The population used in this study is a company that is listed on the Indonesia Stock Exchange. The sample used in this study 128 companies with an observation period of 3 (three) years from 2016 to 2018. The method of determining the sample used in this study was the purposive sampling method. The data processing method used in this study is the causality test with multiple regression analysis using SPSS version 23. The independent variables in this study are Debt Policy, Dividend Policy, Profitability, Sales Growth and Investment Opportunity. The moderating variable in this study is Company Size. The dependent variable in this study is firm value. The results of this study indicate that Debt Policy has a positive effect on Firm?s Value, Dividend Policy does not effect on Firm Value, Profitability does not have a positive effect on Firm?s Value, Sales Growth does not effect on Firm?s Value, Investment Opportunity Set does not effect on Firm?s Value, Firm Size does not have a positive effect on Firm?s Value, Firm Size does not strengthen the realtionship between Debt Policy with Firm?s Value, Firm Size does not strengthen the realtionship between Dividend Policy with Firm?s Value, Firm Size does not strengthen the realtionship between Profitability with Firm?s Value, Firm Size does not strengthen the realtionship between Sales Growth with Firm?s Value, Firm Size does not strengthen the realtionship between Investment Opportunity Set with Firm?s Value.
PENGARUH GOOD CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY DAN FIRM SIZE TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITY SEBAGAI VARIABEL MODERATING Apriliyanti, Vivi
Methosika: Jurnal Akuntansi dan Keuangan Methodist Vol 2, No 1 (2018): Methosika: Jurnal Akuntansi dan Keuangan Methodist
Publisher : Methosika: Jurnal Akuntansi dan Keuangan Methodist

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (844.179 KB)

Abstract

Penelitian ini bertujuan untuk mengetahui apakah profitabilitas memoderasi tanggung jawab sosial perusahaan (CSR), tata kelola perusahaan (GCG) dan Ukuran perusahaan (Firm Size) terhadap nilai perusahaan (Tobins?Q) pada perusahaan yang konsisten terdaftar di BEI dan konsisten mengikuti penilaian CGPI oleh majalah SWA. Jenis penelitian yang digunakan adalah kuantitatif. Teknik pengambilan sampel menggunakan purposive sampling sehingga didapatkan sampel sebanyak 27 perusahaan selama tahun 2014-2016. Teknik analisis data yang digunakan dalam penelitian adalah analisis regresi berganda dan pengujian hipotesis menggunakan SPSS versi 23. Berdasarkan hasil uji kelayakan model menunjukkan hasil bahwa model regresi layak dan dapat digunakan untuk analisis selanjutnya. Dalam penelitian ini pengukuran variabel CSR menggunakan Corporate Social Responsibility Indeks (CSRI), variabel GCG menggunakan score dari CGPI, variabel ukuran perusahaan menggunakan Ln dari total asset, variabel profitabilitas diukur dengan ROA dan nilai perusahaan diukur dengan proxy Tobins?Q. Berdasarkan hasil pengujian hipotesis dapat disimpulkan bahwa variabel ROA terbukti memoderasi variabel CSR terhadap nilai perusahaan dengan nilai beta negatif. Sedangkan variabel CSR, GCG, SIZE tidak berpengaruh terhadap nilai perusahaan. Variabel moderasi ROA tidak terbukti memoderasi GCG dan SIZE terhadap nilai perusahaan.