CD Tesis

Pengaruh Struktur Modal Dan Profitabilitas terhadap Nilai Perusahaan dengan Kebijakan Dividen Sebagai Variabel Moderasi Pada Perusahaan Manufaktur Tahun 2018-2020

---

Company value fefers to the market value as it can provide maximum prosperity or profit for shareholders if the company's share price increases. The higher the share price, the higher the shareholder's profit. Therefore, this situation will be of interest to investors and potential investors.
The purpose of this study is to test and analyze the influence of capital structure and profitability on company value with dividend policy as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The sampling method used purposive sampling, involving 20 companies that met the criteria and became the research samples. Multiple linear regression and moderated regression analysis were utilized as the data analysis technique.
According to the results of research and discussion, it reveals that capital structure has no influence on company value. The high and low capital structure of the company does not have a significant impact on company value. Then, profitability has a positive influence on company value, the greater the company's profitability, the higher the company value will be and vice versa, and the smaller the company's profitability, the smaller the company value will also be. Dividend policy could not moderate the influence of capital structure on company value, resulted in the decision that the hypothesis was rejected. The size of the company's dividend policy does not influence the correlation between capital structure and company value. Dividend policy moderates the influence of profitability on company value, resulted in the decision that the hypothesis was rejected. The greater the company's dividend policy, the weaker the influence of profitability on company value and vice versa, the smaller the company's dividend policy, the stronger the influence of profitability on company value.


Key words: Company value, structural capital, profitability, dividend policy.

---

Ketersediaan

Informasi Detail

Judul Seri

-

No. Panggil

1910247705

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2024

Deskripsi Fisik

-

Bahasa

Indonesia

ISBN/ISSN

-

Klasifikasi

1910247705

Tipe Isi

-

Tipe Media

-

Tipe Pembawa

-

Edisi

-

Subjek

Akuntansi

Info Detail Spesifik

-

Pernyataan Tanggungjawab

Jaka

Versi lain/terkait

Lampiran Berkas

Komentar

---

Anda harus masuk sebelum memberikan komentar