The Effect of Dividend Policy and Profitability on Firm Value

IF 2.5 4区管理学 Q2 BUSINESS, FINANCE

Abacus-A Journal of Accounting Finance and Business Studies Pub Date : 2023-04-25 DOI:10.47153/afs32.6622023

Rizki Juliani Putri

引用次数: 0

Abstract

The purpose of this study is to compare Dividend Policy (DPR) and Profitability (ROE) with Firm Value in Manufacturing companies in the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange in 2017-2021. This research is quantitative and uses secondary data. The population of this study is Manufacturing companies in the Consumer Goods Sector that are listed on the Indonesia Stock Exchange from 2017-2021 using the purposive sampling method and a 5-year observation period totaling 101 samples. The data analysis used is multiple linear regression analysis. The results of this study conclude that partially Dividend Policy (DPR) has a significant negative effect on Firm Value (PBV) and Profitability (ROE) has a significant positive effect on Firm Value (PBV) of 18% and simultaneously Dividend Policy (DPR) and Profitability has a positive effect significant to Firm Value (PBV)

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股利政策与盈利能力对企业价值的影响

本研究的目的是比较2017-2021年在印度尼西亚证券交易所上市的消费品行业制造业公司的股息政策(DPR)和盈利能力(ROE)与公司价值。本研究是定量的，使用二手数据。本研究的人口是2017-2021年在印度尼西亚证券交易所上市的消费品行业的制造公司，采用有目的抽样方法，为期5年的观察期共101个样本。数据分析采用多元线性回归分析。本研究结果表明，部分股利政策(DPR)对企业价值(PBV)具有显著的负向影响，盈利能力(ROE)对企业价值(PBV)具有显著的正向影响(18%)，同时股利政策(DPR)和盈利能力对企业价值(PBV)具有显著的正向影响。

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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来源期刊

Abacus-A Journal of Accounting Finance and Business Studies BUSINESS, FINANCE-

CiteScore

3.30

自引率

4.80%

发文量

期刊介绍： Since 1965 Abacus has consistently provided a vehicle for the expression of independent and critical thought on matters of current academic and professional interest in accounting, finance and business. The journal reports current research; critically evaluates current developments in theory and practice; analyses the effects of the regulatory framework of accounting, finance and business; and explores alternatives to, and explanations of, past and current practices.