Analisis Pengaruh Keputusan Investasi, Keputusan Pendanaan Dan Kebijakan Deviden Terhadap Nilai Perusahaan Dengan Ukuran Perusahaan Sebagai Variabel Moderasi

Fitiriawati, Fifta Dian; Wulandari, Retno; Sari, Ati Retna

doi:10.21067/jrma.v9i1.5469

Cited by 4 publications

(5 citation statements)

References 1 publication

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“…Funding decisions are decisions that affect how a business will raise funds to finance investment and how to control the distribution of funding sources (Bahrun & Firmansyah, 2020). Funding decisions according to (Fitriawati, 2021) are the choice of sources of funds that will be used by the company as a source of funds for investments owned by the company. Funding decisions are closely related to the source of funds.…”

Section: Funding Decisions Definition Of Funding Decisionmentioning

confidence: 99%

The Effect of the Fraud Pentagon on Fraudulent Financial Statements and Their Impact on Funding Decisions

Fadhilah,

Hatmoko,

Riany

et al. 2024

Ecombis. Rev. J. Ilm. Eco. and Bussines.

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The purpose of this study is to test whether financial targets, ineffective monitoring, change in auditors, change in directors, frequent number of CEO's pictures affect fraudulent financial statements and their impact on funding decisions in all non-financial companies listed on the Indonesia Stock Exchange (IDX) and sanctioned by OJK for violating regulation No. VIII.G.7 from 2010 to 2021. The data used in this study are secondary data derived from financial reports published by the company. A total of 54 companies became the population in the study. The sample selection in this study used a purposive sampling technique with certain criteria and 9 companies were selected as research samples. The data analysis technique in this study is using panel data regression with the help of Eviews software version 12. The results of this study indicate that simultaneously financial targets, ineffective monitoring, change in auditors, change in directors and frequent number of CEO's pictures have no effect on fraudulent financial statements in all companies listed on the Indonesia Stock Exchange (IDX) from 2010 to 2021. Furthermore, fraudulent financial statements affect funding decisions. Partially, financial targets, changes in directors, and frequent numbers of CEO's pictures have no significant effect on fraudulent financial statements. Meanwhile, change in auditor and ineffective monitoring have a negative and significant effect on fraudulent financial statements in all companies listed on the Indonesia Stock Exchange (IDX) from 2010 to 2021.

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Section: Funding Decisions Definition Of Funding Decisionmentioning

confidence: 99%

The Effect of the Fraud Pentagon on Fraudulent Financial Statements and Their Impact on Funding Decisions

Fadhilah,

Hatmoko,

Riany

et al. 2024

Ecombis. Rev. J. Ilm. Eco. and Bussines.

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“…Selain mengganggu kesejahteraan masyarakat, dampak yang serius terjadi karena pandemi Covid-19 ini terhadap dunia usaha di Indonesia, sehingga membuat para pelaku usaha berlomba-lomba melakukan berbagai pengembangan usaha agar dapat bertahan (Fitiriawati et al, 2021). Pada tahun 2021, manufaktur menjadi penyokong terbesar pertumbuhan ekonomi Indonesia, mencapai 7,07 persen.…”

Section: Pendahuluanunclassified

“…Keputusan investasi mempunyai dampak pada perusahaan sehingga berpeluang untuk menghasilkan keuntungan yang maksimal apabila keputusan investasi yang dibuat perusahaan juga tinggi (Utami & Darmayanti, 2018). Keputusan investasi berhubungan dengan kebijakan manajer untuk mengalokasikan modal ke beberapa aset untuk menghasilkan keuntungan di masa depan, atau kebijakan manajer keuangan untuk mengelola dana di beberapa investasi yang menghasilkan keuntungan di masa depan (Fitiriawati et al, 2021). Yuniastri et al (2021) mengungkapkan keputusan investasi berdampak baik pada nilai perusahaan karena eksekutif bisa membuat keputusan investasi yang baik bagi perusahaan yang memberi keuntungan di masa depan.…”

Section: Pendahuluanunclassified

Keputusan investasi, kebijakan utang, dan kebijakan dividen pada nilai perusahaan

Togatorop¹,

Susan

2022

JMM

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Penelitian ini memiliki tujuan untuk menganalisis pengaruh (baik secara simultan maupun parsial) dari keputusan investasi, kebijakan utang, dan kebijakan dividen terhadap nilai perusahaan pada perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2017-2020. Penelitian ini diharapkan dapat bermanfaat untuk meningkatkan nilai perusahaan sehubungan dengan adanya hasil dari penelitian terdahulu yang tidak selaras. Penelitian ini menggunakan metode explanatory research. Populasi dalam penelitian adalah perusahaan subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2017-2020 berjumlah 21 perusahaan. Sampel sebanyak sembilan perusahaan menggunakan nonprobability sampling dengan metode purposive sampling. Analisis data pada penelitian adalah analisis regresi data panel dengan metode random effect. Hasil penelitian menunjukkan bahwa secara parsial keputusan investasi memiliki pengaruh yang positif terhadap nilai perusahaan. Kebijakan utang dan kebijakan dividen memengaruhi secara negatif pada nilai perusahaan. Hasil penelitian secara simultan membuktikan bahwa keputusan investasi, kebijakan utang dan kebijakan dividen memengaruhi nilai perusahaan sebesar 18,63 persen. Nilai perusahaan dapat ditentukan oleh keputusan investasi apabila manajemen menganalisis keputusan dengan pertimbangan yang tajam, maka akan membuat perusahaan berkembang dan menghasilkan laba yang tinggi sehingga para pemilik modal tertarik untuk menanamkan modal pada perusahaan dan akan meningkatkan nilai perusahaan.

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“…Optimal company value is very important for a manager and for an investor. For a manager who is able to increase the value of the company, the manager has managed to show good performance for the achievements achieved for the company (Fitiriawati, Wulandari, & Sari, 2021). Investors consider that increasing the value of the company is a good view of the company, therefore investors will be interested in investing which will make the stock price increase (Purwitasari, 2015;Widiarini & Dillak, 2019).…”

Section: Introductionmentioning

confidence: 99%

“…Growth of the company is how far the company puts itself in the overall economic system or economic system for the same industry (Fitiriawati et al, 2021). Utami and Darmayanti's research (2018) arguing that the decision to dress up has a significant positive effect on the value of the company.…”

Section: Introductionmentioning

confidence: 99%

Funding Decision, Dividend Policy, and Company Growth on Company Value of Primary Goods Sector

Saputri¹,

Suripto²

2022

ISS

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Background: The phenomenon that occurs on the Indonesia Stock Exchange shows that the value of the company's value of the company projected through the value of the stock market has decreased even though there is no financial policy carried out by the company. Values change more due to other information such as social and political situations. Aim: This study aims to determine the effect of Funding Decisions, Dividend Policy, and Company Growth on the Value of Companies listed on the Indonesia Stock Exchange from (2015 to 2020). Method: The type of research used is quantitative associative. The sample selection was based on the purposive sampling method, so the samples obtained were 11 companies with 66 observational data. The data analysis technique used is panel data regression analysis, with data processing using the Eviews 9.0 for the Windows program. Findings: The results showed that simultaneously the variables of Funding Decisions, Dividend Policy, and Company Growth had an effect on Firm Value. While partially, the variable of Funding Decision has an effect on firm value, while the variable of dividend policy and firm growth has no effect on firm value.

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Analisis Pengaruh Keputusan Investasi, Keputusan Pendanaan Dan Kebijakan Deviden Terhadap Nilai Perusahaan Dengan Ukuran Perusahaan Sebagai Variabel Moderasi

Cited by 4 publications

References 1 publication

The Effect of the Fraud Pentagon on Fraudulent Financial Statements and Their Impact on Funding Decisions

The Effect of the Fraud Pentagon on Fraudulent Financial Statements and Their Impact on Funding Decisions

Keputusan investasi, kebijakan utang, dan kebijakan dividen pada nilai perusahaan

Funding Decision, Dividend Policy, and Company Growth on Company Value of Primary Goods Sector

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