Pengaruh Keputusan Investasi, Keputusan Pendanaan, Dan Keputusan Deviden Terhadap Nilai Perusahaan

  • Tania Ivanna A. Tanto Universitas Cenderawasih
  • Aaron M. A Simanjuntak Universitas Cenderawasih
  • Bill J. C Pangayow Universitas Cenderawasih
Keywords: investment decision, funding decision, dividend policies, firm value

Abstract

The value of the company is very important because the high value of the company will be followed
by the high prosperity of shareholders. The higher the stock price, the higher the value of the
company, in order to achieve company value, investors generally give their management to
professionals. Optimizing company value can be achieved through the implementation of financial
management functions, where one financial decision taken will influence other financial decisions
and have an impact on the value of the company. This study aims to determine the effect of investment
decisions, funding decision taken will influence other financial decision and have an impact on the
value of the company. This study aims to determine the effect of investment decisions, funding
decisions and dividend policies on firm value. The population in this study are all companies listed
on the Indonesia Stock Exchange for the period 2014-2016 while sample selection using purposive
sampling technique obtained 89 companies that will be used as samples in this study. The hypothesis
testing uses multiple regression analysis. The results of the study partially show that investment
decision affect the value of the company, funding decisions do not affect the value of the company
and dividend policy does not affect the value of the company. While the simultaneous research result
shows that investment decisions, funding decisions and dividend policies have a significant effect on
firm value.

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Published
2019-06-18
How to Cite
Tanto, T., Simanjuntak, A., & Pangayow, B. (2019). Pengaruh Keputusan Investasi, Keputusan Pendanaan, Dan Keputusan Deviden Terhadap Nilai Perusahaan. Jurnal Akuntansi Dan Keuangan Daerah, 14(1), 162-177. Retrieved from http://ejournal.akuntansiuncen.ac.id/index.php/JurnalAkuntansiUncen/article/view/97