盈利能力、企业规模和股息政策对企业价值的影响

Irnawati Sakinah, A. Hendrani
{"title":"盈利能力、企业规模和股息政策对企业价值的影响","authors":"Irnawati Sakinah, A. Hendrani","doi":"10.32670/fairvalue.v5i4.2614","DOIUrl":null,"url":null,"abstract":"This study aims to analyze the effect of profitability, firm size and dividend policy on firm value in the consumer goods industry sector. The sample used in this study is the consumer goods industrial sector companies listed on the Indonesia Stock Exchange for the period 2018-2021. The population in this study were 74 companies. The sample in this study was selected using a purposive sampling method with predetermined criteria so that 20 companies can be collected with a total of 80 financial statements. The type of data is secondary data sourced from financial reports and annual reports. The data analysis method used in this study is the classical assumption test, the coefficient of determination (R2) test, multiple linear regression, and hypothesis testing using multiple linear analysis. The results of this study indicate that simultaneously profitability, firm size and dividend policy affect firm value. Partially, profitability has a positive effect on firm value, partially firm size has no effect on firm value and partially dividend policy has no effect on firm value.","PeriodicalId":206497,"journal":{"name":"Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan","volume":"47 3","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2022-11-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Pengaruh profitabilitas, ukuran perusahaan dan kebijakan dividen terhadap nilai perusahaan\",\"authors\":\"Irnawati Sakinah, A. Hendrani\",\"doi\":\"10.32670/fairvalue.v5i4.2614\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This study aims to analyze the effect of profitability, firm size and dividend policy on firm value in the consumer goods industry sector. The sample used in this study is the consumer goods industrial sector companies listed on the Indonesia Stock Exchange for the period 2018-2021. The population in this study were 74 companies. The sample in this study was selected using a purposive sampling method with predetermined criteria so that 20 companies can be collected with a total of 80 financial statements. The type of data is secondary data sourced from financial reports and annual reports. The data analysis method used in this study is the classical assumption test, the coefficient of determination (R2) test, multiple linear regression, and hypothesis testing using multiple linear analysis. The results of this study indicate that simultaneously profitability, firm size and dividend policy affect firm value. Partially, profitability has a positive effect on firm value, partially firm size has no effect on firm value and partially dividend policy has no effect on firm value.\",\"PeriodicalId\":206497,\"journal\":{\"name\":\"Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan\",\"volume\":\"47 3\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2022-11-25\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.32670/fairvalue.v5i4.2614\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.32670/fairvalue.v5i4.2614","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0

摘要

本研究旨在分析消费品行业盈利能力、企业规模和股利政策对企业价值的影响。本研究中使用的样本是2018-2021年期间在印度尼西亚证券交易所上市的消费品工业部门公司。这项研究的对象是74家公司。本研究的样本采用目的性抽样方法,采用预先确定的标准,因此可以收集20家公司,共80份财务报表。数据类型是来源于财务报告和年度报告的二手数据。本研究采用的数据分析方法为经典假设检验、决定系数(R2)检验、多元线性回归和多元线性分析的假设检验。研究结果表明,盈利能力、企业规模和股利政策同时影响着企业价值。部分盈利能力对企业价值有正向影响,部分企业规模对企业价值无影响,部分股利政策对企业价值无影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Pengaruh profitabilitas, ukuran perusahaan dan kebijakan dividen terhadap nilai perusahaan
This study aims to analyze the effect of profitability, firm size and dividend policy on firm value in the consumer goods industry sector. The sample used in this study is the consumer goods industrial sector companies listed on the Indonesia Stock Exchange for the period 2018-2021. The population in this study were 74 companies. The sample in this study was selected using a purposive sampling method with predetermined criteria so that 20 companies can be collected with a total of 80 financial statements. The type of data is secondary data sourced from financial reports and annual reports. The data analysis method used in this study is the classical assumption test, the coefficient of determination (R2) test, multiple linear regression, and hypothesis testing using multiple linear analysis. The results of this study indicate that simultaneously profitability, firm size and dividend policy affect firm value. Partially, profitability has a positive effect on firm value, partially firm size has no effect on firm value and partially dividend policy has no effect on firm value.
求助全文
通过发布文献求助,成功后即可免费获取论文全文。 去求助
来源期刊
自引率
0.00%
发文量
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
copy
已复制链接
快去分享给好友吧!
我知道了
右上角分享
点击右上角分享
0
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术官方微信