Date: 23-11-2020 Digital Publication Services : OSREL | JABM | JAM | ABMR | ABMCS

PENGARUH PROFITABILITAS, KEBIJAKAN DIVIDEN, KEPEMILIKAN MANAJERIAL, DAN KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN (BEI TAHUN 2013-2017)

Detail
Author SUSANTI BUNGA PUSPITA NIMGRUM
Category Akuntansi Manajemen dan SIA

Abstract

This study aims to determine the effect of profitability, dividend policy, and company managerial ownership on investment decisions in coal mining companies listed on the Sfusing Return on Equity (ROE). Managerial ownership chosen for this study (INSD). The investment decision measured using this is the price earnings ratio (PER). And the value of the company in this study was measured using Price to Book Value (PBV). This research was conducted using the documentation method using data from the financial statements of coal mining companies obtained from the Indonesia Stock Exchange website. The analytical method used in this study is multiple linear regression analysis. This study uses data from mining companies listed on the Indonesia Stock Exchange (IDX) in 2013-2017 with 22 sample companies. Based on the results of the study indicate that the variable that has a significant influence on the value of the company is profitability which shows a positive direction. The higher the profitability of the company, the higher the value of the company's practices carried out in the company. DPR has a positive and not significant influence on the value of company T. The DPR has increased, the value of the company is not affected. Managerial ownership variables and investment decisions do not have a significant influence on the practice of corporate value by coal mining companies.