利润率、企业规模、资本结构和股息政策对企业价值的影响

Angela Irena, R. Hendarmin, R. Pebriani
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引用次数: 0

摘要

本研究旨在实证证明利润率、公司规模、资本结构和股利政策对公司价值的影响。选择研究样本的方法是有目的抽样技术。本研究以2019 - 2021年在IDX上市的19家食品饮料公司为样本,对57家公司样本进行了为期3年的观察期。本研究中使用的数据分析模型是一个多元线性回归分析模型,使用的工具以统计软件的形式称为SPSS 26。本研究结果表明:(1)盈利能力比率(X1)、公司规模(X2)、资本结构(X3)和股利政策(X4)同时对公司价值具有显著的正向影响;(2)盈利能力比率(X1)对公司价值(PBV)有显著正向影响;(3)公司规模(X2)对公司价值(PBV)无显著正向影响;(4)资本结构(X3)正向显著影响公司价值(PBV);(5)股利政策(X4)对公司价值(PBV)无显著正向影响。
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Pengaruh Rasio Profitabilitas, Ukuran Perusahaan, Struktur Modal, dan Kebijakan Dividen Terhadap Nilai Perusahaan
This study aims to empirically prove the effect of profitability ratio, company size, capital structure, and dividend policy on company value. The method used in selecting research samples is purposive sampling technique. The sample of this study was 19 food and beverage companies listed on the IDX from 2019 to 2021 with a 3-year observation period of 57 company samples. The data analysis model used in this study is a multiple linear regression analysis model with a tool in the form of statistical software known as SPSS 26. The results of this study show that (1) the profitability ratio (X1), company size (X2), capital structure (X3), and dividend policy (X4) simultaneously have a positive and significant effect on the value of the company; (2) the profitability ratio (X1) has a positive and significant effect on the value of the company (PBV); (3) the size of the company (X2) has no positive and significant effect on the value of the company (PBV); (4) capital structure (X3) positively and significantly affects the value of the company (PBV); (5) dividend policy (X4) has no positive and significant effect on the value of the company (PBV).
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