PENGARUH KEBIJAKAN DIVIDEN, KEBIJAKAN HUTANG DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Sektor Food & Beverage yang Terdapat Di Bursa Efek Indonesia Periode 2018-2022)

Kunto Atmojo, Ratnawita Ratnawita, Agustine Diana Putri Marbelia

Abstract


This research aims to determine the influence of dividend policy, debt policy and profitability on company value in food and beverage sector companies listed on the Indonesia Stock Exchange for the period 2018 - 2022. To minimize a significant decline in share prices, management needs to adopt policies that can influence company value in front of investors. The phenomenon of the Food and Beverage industry has just slumped due to the global Covid-19 pandemic, the situation of the F&B industry at the beginning of 2020 declined drastically due to the pandemic, andthe presence of the F&B industry cannot be avoided by everyone. In this research, the author used secondary data in the form of financial reports of companies in the food and beverage sector listed on the Indonesia Stock Exchange for the period 2018 - 2022. The sampling technique was using the purposive sampling method. This research took a sample of 33 companies from a population of 17 companies in the food and beverage sector listed on the Indonesia Stock Exchange. The research method used in this research is a descriptive statistical method with classical test analysis, and multiple linear regression analysis using the Statistical Package for the Social Science (SPSS) version 16 program. Based on the description above, further research is needed to determine the consistency regarding factors that influence company value in food & beverage sector companies. The results of this research show that dividend policy, debt policy and profitability have a positive effect on company value.

Keywords: dividend policy, debt policy, profitability and firm value.


Full Text:

PDF

References


Siti, S., & Ahalik, A. (2020). Pengaruh Kebijakan Dividen, Kebijakan Utang, Profitabilitas, Kepemilikan manajerial, Dan Komite Audit Terhadap Nilai perusahaan. JURNAL ONLINE INSAN AKUNTAN, 5(1), 41.

https://doi.org/10.51211/joia.v5i1.1317

Jusriani, I. F., & Rahardjo, S. N. (2013). Analisis Pengaruh Profitabilitas, Kebijakan Dividen, Kebijakan Utang, Dan Kepemilikan Manajerial, Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2009 - 2011, 2(2), 1–10.

Lesmono, M. A. (2021). Pengaruh Rasio UTANG, Pertumbuhan Aset, Laba Bersih, Dan Ukuran Perusahaan Terhadap nilai perusahaan pada industri tambang di Indonesia. SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business, 4(2), 371–380. https://doi.org/10.37481/sjr.v4i2.288

Sutama, D. R. (2018). Pengaruh Leverage Dan Profitabilitas Terhadap Nilai.

Jurnal Sains Manajemen & Akuntansi. Perusahaan , X(1), 1–19.

Kusumawati, R. R., Suheny, E., & Sholihah, M. (2020). Pengaruh Profitabilitas, Kebijakan Hutang Dan Kebijakan Dividen TERHADAP Nilai Perusahaan. https://doi.org/10.31219/osf.io/3jua2

Agustianti, R., Andriani, A. D., Nussifera, L., Wahyudi, Angelianawati, L., Meliana, I., Sidik, E. A., Nurlaila, Q., Simarmata, N., Himawan, I. S., Pawan, E., Ikhram, F., Ratnadewi, & Hardika, I. R. (2022). Metode Penelitian Kuantitatif Dan Kualitatif (N. Mayasari & N. P. Gatriyani (eds.)). TOHAR MEDIA.

Handayani, S., & Lerrick, Y. F. (2022). Manajemen Keuangan (Konsep dan Implementasi). Media Sains Indonesia.

Irfani, A. S. (2020). MANAJEMEN KEUANGAN DAN BISNIS; Teori dan Aplikasi.

Gramedia Pustaka Utama.

FirdaLia. (2022). Dasar Manajemen Keuangan Pendidikan Sekolah. Victor Maralek.

Lubis, S. S., & Dewi, A. S. (2019). Pengaruh Profitabilitas, Kebijakan Hutang Dan Kebijakan Dividen TERHADAP Nilai Perusahaan Pada Sektor Pertambangan. https://doi.org/10.31219/osf.io/d5p3x

Athanasius, T. (2022). Semua Bisa Investasi : Cara Memilih Saham yang Cocok Untuk Anda. PT. Elex Media Komputindo.

Diamonalisa, Nurhayati, N., & Rahman, D. (2022). Mengolah Data Penelitian Akuntansi dengan SPSS. CV Literasi Nusantara Abadi.

Priyatno, D. (2023). OLAH DATA SENDIRI ANALISIS REGRESI LINIERDENGAN SPSS DAN ANALISIS REGRESI DATA PANEL DENGAN EVIEWS

(T. A. Prabawati (ed.)). Cahaya Harapan.

Siregar, H. (2018). Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Resiko Bisnis, Profitabilitas, Ukuran Perusahaan Terhadap Kebijakan Hutang Dan Kebijakan Dividen Serta Pengaruhnya TERHADAP Nilai Perusahaan. https://doi.org/10.31227/osf.io/tdj8h




DOI: https://doi.org/10.46975/aliansi.v19i1.557

Refbacks

  • There are currently no refbacks.


Copyright (c) 2024 Kunto Atmojo, Ratnawita Ratnawita, Agustine Diana Putri Marbelia

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 ISSN : 2541-545X

Published by:

Universitas Mitra Bangsa

Jl. Tanjung Barat No. 11 Jakarta Selatan

Telp: (021) 7817823  Fax: (021) 7815144

Website: https://umiba.ac.id/