The effect of financial performance on company’s value moderated by dividend policy

Pascareno, Benyamin Eliezer; Siringoringo, Hotniar

doi:10.15414/isd2016.s5.07

Cited by 9 publications

(9 citation statements)

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“…This finding is supported by the results of research by Sucuahi and Cambarihan (2016), Gharaibeh and Qader (2017), Ilmi et al(2017), Jallo and Mus (2017), Firdaus et al (2018), andYanto (2018) who conclude that financial performance affects firm value. However, the results of this study contradict the results of research by Pascareno and Siringoringo (2016) and Hakim and Sugianto(2018) where the results of their research show that there is no effect of financial performance on firm value. Based on this description, the first hypothesis is formulated in this study, namely: H1: Financial performance affects firm value.…”

Section: Financial Performance and Firm Valuecontrasting

confidence: 99%

The Effect of Ownership Structure and Corporate Social Responsibility on Financial Performance and Firm Value in Mining Sector Companies in Indonesian

Fadrul

Budiyanto

Asyik

2021

IJEDR

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This study is intended to examine the effect of institutional ownership, managerial ownership, and CSR on financial performance (Model I). This study also conducted tests related to the effect of institutional ownership, managerial ownership, CSR, and financial performance on firm value (Model II). The population used is 39 mining sector companies with a sampling technique using a saturated sample technique. Data analysis was carried out using path analysis techniques with the help of SPSS. The results show that institutional ownership and CSR have a significant effect on financial performance, while managerial ownership has no significant effect on financial performance. Institutional ownership, managerial ownership, CSR, and financial performance were found to have a significant effect on firm value. In addition, financial performance is proven to be able to partially mediate the effect of institutional ownership and CSR on firm value.

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Section: Financial Performance and Firm Valuecontrasting

confidence: 99%

The Effect of Ownership Structure and Corporate Social Responsibility on Financial Performance and Firm Value in Mining Sector Companies in Indonesian

Fadrul

Budiyanto

Asyik

2021

IJEDR

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“…Uraian tersebut menunjukkan bahwa kebijakan dividen memoderasi pengaruh likuiditas terhadap nilai perusahaan. Hal tersebut juga telah dibuktikan oleh riset-riset sebelumnya yang telah membuktikan bahwa kebijakan dividen mampu memoderasi pengaruh likuiditas terhadap nilai perusahaan (Pascareno & Siringoringo, 2016;Mentalita, 2019).…”

Section: Kebijakan Dividen Memoderasi Pengaruh Likuiditas Terhadap Nilai Perusahaanunclassified

Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan Manufaktur Di Bursa Efek Indonesia Dengan Kebijakan Dividen Sebagai Variabel Moderasi

Riska¹,

Raza

Zulfa

2021

j. manaj. Indonesia

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This study aims to examine the effect of profitability, liquidity and leverage on firm value with dividend policy as a moderating variable on Manufacturing Companies on the Stock Exchange during the 2014-2018 period. The number of samples in this study are 28 Manufacturing Companies on the Stock Exchange that provide regular dividends during the 2014-2018 period. The type of data used is secondary data in the form of panel data obtained from the company's Annual Report. Data analysis method used is Panel Data Regression. The results of this study found that profitability, leverage and dividend policy had a positive and significant effect on firm value, but liquidity had no significant effect on firm value. The moderating effect proves that the dividend policy is able to moderate the effect of profitability, liquidity and leverage on the value of the company, where the dividend policy belongs to the type of variable Quacy Moderator.Keywords : Profitability, Liquidity, Leverage, Dividend Policy and Company Value

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“…The company's financial performance is one of the factors potential investors use to determine equity investments. Hence, maintaining and improving financial performance is a commitment (Pascareno & Siringoringo, 2016) (Djenane & Hammoudi). Ranjbar, Espeed, and Bagheri (2017) define financial performance as "the unit's ability to use its resources efficiently and produce outputs that are appropriate to its goals and appropriate for its users."…”

Section: ) Disclosure Of Financial Performance Measuresmentioning

confidence: 99%

“…These financial statements have functioned as an information tool and a managerial accountability tool for the company owner, depicting the company's level of success and as a material consideration in decision making. Stock market participants often use this information as a guideline or guideline for conducting stock company transactions (Pascareno & Siringoringo, 2016). The financial statements consist of the elements shown in the following figure:…”

Section: Issn 2790-0908 Investors Response To the Reporting Of Financ...mentioning

confidence: 99%

Investors Response to the Reporting of Financial Performance Indicators: Evidence From Iraq

Abbas¹

2022

Akkad Journal Accounting

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Accounting literature demonstrates that various financial statement items impact the company's financial market value and investor behavior. The purpose of this article is to examine the usefulness of financial performance measures in providing investors with information on how well a company performs. These three financial performance metrics, operating income, total revenue, and dividend, are compared to market indicators, including stock prices and the total number of shares traded. Based on an eight-year sample of 33 Iraqi Stock Exchange registered banks (2010-2017), this study includes 264 observations. Operating income, total sales, and dividends are all shown to be essential value indicators. Suppose you compare operating income to other performance indicators. In that case, you will see that the operating income index has a stronger connection with stock prices and total traded stocks (total revenue and dividends). According to the findings, capital markets benefit from this research since it helps investors better grasp the significance of various financial performance indicators and how they impact stock prices

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The effect of financial performance on company’s value moderated by dividend policy

Cited by 9 publications

References 0 publications

The Effect of Ownership Structure and Corporate Social Responsibility on Financial Performance and Firm Value in Mining Sector Companies in Indonesian

The Effect of Ownership Structure and Corporate Social Responsibility on Financial Performance and Firm Value in Mining Sector Companies in Indonesian

Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan Manufaktur Di Bursa Efek Indonesia Dengan Kebijakan Dividen Sebagai Variabel Moderasi

Investors Response to the Reporting of Financial Performance Indicators: Evidence From Iraq

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