Date: 06-06-2020 Digital Publication Services : OSREL | JABM | JAM | ABMR | ABMCS

PENGARUH KEBIJAKAN DEVIDEN, KEBIJAKAN HUTANG DAN KEBIJAKAN INVESTASI TERHADAP NILAI PERUSAHAAN ( Studi Kasus Pada Perusahaan food and beverage yang terdapat di BEI tahun 2013-2017)

Detail
Author Muhammad Nafis Irsadi
Category Akuntansi Keuangan dan Auditing

Abstract

This study is to determine the effect of dividend policy, debt policy, and investment policy on the value of companies listed on the Indonesia Stock Exchange from 2013-2017. This type of research uses quantitative by processing data obtained from foot and baverage company data listed on the Indonesia Stock Exchange in 2013-2017 then the data is processed using SPSS 21 software. The analysis used is multiple linear analysis. From the results of the coefficient of determination obtained is the value of the coefficient of debt to equity ratio (DER) positive value of 1.681 is not significant with a value of p> ? (0.472> 0.05) which means DER has no effect on the value of the company. The value of the coefficient of asset growth (INV) negative value of 7.969 is not significant with a value of p> ? (0.469> 0.05) which means that the INV has no effect on the firm's value. The coefficient of the devidend payout ratio (DPR) negative value of 0.900 is significant with a value of p> ? (0.601> 0.05) which means the DPR has no effect on the firm's value. And also the independent variables tested together have no effect on firm value. This can be seen from the calculated F smaller than the F table. Namely F count = 0.492