PERAN PROFITABILITAS DALAM MEMODERASI PENGARUH KEBIJAKAN DIVIDEN DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN

MOTIVASI Pub Date : 2024-06-01 DOI:10.32502/mti.v9i1.7936
G. Agung, A. Pradnyani, Ni Luh, Putu Widhiastuti, Program Studi, Manajemen, Fakultas, J. Yani
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Abstract

Purpose – The objective of this research is to evaluate how profitability influences financial decision components affecting company value which can be used as reference material for further academics. This research also aims to provide knowledge and insight to food and beverage companies regarding the level of profitability that can strengthen or weaken the relationship between dividend policy and capital structure on company value. Design/methodology – Research was conducted on food and beverage companies on the Indonesia Stock Exchange for the 2020-2022 period. The type of research carried out is associative. The data used in this research is secondary data obtained from the official BEI website (www.Iidx.co.id). The method used is documentation. The sample was obtained using the purposive sampling method so that a sample of 22 companies was obtained so that observations were made at 66 food and beverage companies. The data analysis used is quantitative analysis. The analysis technique uses multiple linear regression analysis with the help of the SPSS version 26 application. Findings - Based on the data processing carried out, it was found that dividend policy had a negative effect on company value, while capital structure had a positive effect on capital structure. Profitability is concluded to be able to act as a moderating variable on the influence of dividend policy and capital structure on dividend policy. The implication for similar research is to add other variables such as corporate social responsibility, liquidity or good corporate governance.
盈利能力对股利政策和资本结构对公司价值影响的调节作用
目的--本研究的目的是评估盈利能力如何影响影响公司价值的财务决策要素,为进一步的学术研究提供参考资料。本研究还旨在为食品和饮料公司提供有关盈利水平的知识和见解,以加强或削弱股利政策和资本结构对公司价值的影响。设计/方法--研究对象为 2020-2022 年期间在印度尼西亚证券交易所上市的食品和饮料公司。研究类型为关联研究。本研究使用的数据是从 BEI 官方网站(www.Iidx.co.id)获取的二手数据。使用的方法是文献法。采用目的性抽样法获得样本,因此获得了 22 家公司的样本,从而对 66 家食品和饮料公司进行了观察。使用的数据分析方法是定量分析。在 SPSS 26 版应用程序的帮助下,分析技术使用了多元线性回归分析。研究结果 - 根据所进行的数据处理,发现股利政策对公司价值有负面影响,而资本结构对公司价值有正面影响。结论是盈利能力可以作为股利政策和资本结构对股利政策影响的调节变量。类似研究的意义在于增加其他变量,如公司社会责任、流动性或良好的公司治理。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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