股利政策、债务政策和盈利能力对公司价值的影响

Nurdiah Oktani Hastiningsih, Universitas Pamulang, Jl. Surya, K. No, Pamulang Barat, Kec. Pamulang, Kota Tangerang, S. Banten
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引用次数: 0

摘要

本研究旨在确定股利政策、债务政策和盈利能力对公司价值的影响。此类研究属于定量研究。本研究的研究对象是 2017-2022 年期间在印尼证券交易所上市的初级消费品行业公司。本研究的样本数量为 23 家公司,采用目的性抽样法,因此获得 138 个观察数据。本研究的数据类型为从财务报告中获取的二手数据。使用的分析技术是面板数据回归分析,显著性水平为 5%。本研究使用 Evies 9 软件进行处理。研究结果同时表明,股利政策、债务政策和盈利能力同时影响公司价值。其中,股利政策和债务政策对净利润没有影响,而盈利能力对公司价值有影响。
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Pengaruh Kebijakan Dividen Kebijakan Hutang dan Profitabilitas Terhadap Nilai Perusahaan
This research aims to determine the influence of Dividend Policy, Debt Policy and Profitability on Company Value. This type of research is quantitative research. The population in this research are primary consumer goods sector companies listed on the Indonesia Stock Exchange for the 2017-2022 period. The number of samples in this research was 23 companies obtained using the purposive sampling method, so that 138 observation data were obtained. The type of data in this research is secondary data obtained in financial reports. The analysis technique used is panel data regression analysis with a significance level of 5%. This research was processed using Evies 9 software. The results of this research simultaneously show that Dividend Policy, Debt Policy and Profitability simultaneously influence company value. Partially, Dividend Policy and Debt Policy have no effect on net profit and Profitability has an effect on company value.
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