Penelitian ini bertujuan untuk menguji dan memberikan bukti empiris tentang pengaruh profitabilitas, ukuran perusahaan dan leverage terhadap nilai  perusahaan dengan kebijakan dividen  sebagai variabel intervening pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI). Populasi dalam penelitian ini adalah perusahaan sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling yang berjumlah 10 perusahaan. Metode analisis data yang digunakan dalam penelitian ini dengan menggunakan Partial Least Square (SmartPLS) versi 3.0. Hasil penelitian menunjukan bahwa profitabilitas, ukuran perusahaan dan leverage tidak berpengaruh langsung terhadap kebijakan dividen. Profitabilitas dan kebijakan dividen berpengaruh langsung terhadap nilai perusahaan. Sebaliknya ukuran perusahaan dan leverage tidak berpengaruh langsung terhadap nilai perusahaan. Serta untuk profitabilitas, ukuran perusahaan dan leverage tidak berpengaruh terhadap nilai perusahaan melalui kebijakan dividen sebagai variabel intervening. Kata Kunci : Nilai  Perusahaan, Kebijakan Dividen, Profitabilitas, Ukuran Perusahaan dan Leverage.

This study aims to determine the simultaneous and partial effect of earnings per share, world gold prices, inflation on share prices of mining sector companies on the Indonesia Stock Exchange during the Covid-19 pandemic. The population in this study there are 47 mining sector companies listed on the Stock Exchange using purposive sampling method in sampling. Researchers set certain criteria in taking research samples and obtaining 32 companies as samples. This research was conducted during the Covid-19 pandemic during 2020. The data collection technique in this study used the documentation method by studying the company's financial statement records, stock price data, world gold price data, and inflation. The data analysis method in this study used multiple linear regression analysis with SPSS 25 program. The results showed that in the F-test simultaneously earning per share, world gold prices, inflation had a significant effect on stock prices of mining sector companies on the Indonesia Stock Exchange during the Pandemic. Covid-19. Meanwhile, the t-test results show that partially earnings per share (EPS) has a significant effect on the share price of mining companies on the Indonesia Stock Exchange during the Covid-19 pandemic. On the other hand, partially world gold prices and inflation have no significant effect on share prices of mining sector companies on the Indonesia Stock Exchange during the Covid-19 pandemic.

This study aims to determine the Disclosure of Enterprise Risk Management (ERM) and The Disclosure of Intellectual Capital (IC) that can affect the level of information asymmetry in LQ45 companies in 2019. This study uses multiple linear regression analysis method with data collection on ERM and IC disclosure using content analysis method. The results of this study indicate that ERM disclosure is significantly negatively related to the level of information asymmetry. Meanwhile, IC disclosure has an insignificant negative relationship with information asymmetry. The limitation of this study is that there are other variables that are no less important in determining information asymmetry besides ERM and IC. In addition, the sampling in this study was only limited to 33 samples, due to the limited time that the researcher had. Suggestions from this study are, it is hoped that further researchers can disclose IC and ERM using other methods such as focus groups, panel discussions, and peer reviews so that the results obtained are more objective in using the data.