Pengaruh Keputusan Investasi, Kebijakan Dividen dan Pengungkapan Laporan Berkelanjutan terhadap Nilai Perusahaan

Authors

  • Siti Anis Aniqoh
  • Harry Budiantoro

https://doi.org/10.33476/j.e.b.a.v4i2.1243

Abstract

Penelitian ini bertujuan untuk menguji Pengaruh Keputusan Investasi, Kebijakan Dividen, dan Pengungkapan Laporan Berkelanjutan Terhadap Nilai Perusahaan. Metode penelitian yang digunakan adalah metode penelitian kuantitatif dan menggunakan data sekunder yaitu perusahaan pada kategori perusahaan Indeks LQ45 yang tercatat di Bursa Efek Indonesia. Sampel yang digunakan sebanyak 5 perusahaan dengan periode tahun 2012-2018 melalui metode purposive sampling. Metode analisis yang digunakan adalah regresi linier berganda dengan menggunakan aplikasi SPSS versi 25.0. Hasil dari penelitian ini menunjukkan secara simultan Keputusan Investasi, Kebijakan Dividen, dan Pengungkapan Laporan Bekelanjutan berpengaruh signifikan terhadap Nilai Perusahaan. Selanjutnya, secara parsial Keputusan Investasi dan Kebijakan Dividen berpengaruh positif terhadap Nilai Perusahaan dan Pengungkapan Laporan Berkelanjutan tidak berpengaruh dan terhadap Nilai Perusahaan

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Published

2020-03-04

Issue

Vol. 4 No. 2 (2019): Juli - Desember 2019

Section

Articles

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