PENGARUH RETURN ON ASSET, KEBIJAKAN HUTANG, INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan BUMN Yang Terdaftar Di Bursa Efek Indonesia Periode 2015 – 2020)

WARDANI, SYARIFAH RAUDHATUL (2022) PENGARUH RETURN ON ASSET, KEBIJAKAN HUTANG, INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan BUMN Yang Terdaftar Di Bursa Efek Indonesia Periode 2015 – 2020). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This reseach was conducted with aim know the effect of return on asset,deb to equity ratio,intellectual capital on value of the company with dividen policy as a moderating variable.The object of this research is in stated owned entreprise sector listed on the Indonesian exchange stock in 2015-2020. The sample obtained were 144 sample from 24 companies for 6 years. Determination of the sample using a purposive sampling method. Reseach conducted with quantitive-descriptive approach ,and the analytical technique used to analyze the data was Moderated Regression Analysis (MRA).The result of this research indicated that silmutaneously all the variables used in this research which is ROA,DER,IC,and all moderates has a significant effect on value of the company.While Partial ROA has a significant effect on value of the company, DER haS no effect on value of the company, IC has a significant negative on value of the company and DPR can’t moderate the effect ROA and DER but can moderate IC on value of the company. Keyword: ROA,DER,DPR,PBV Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh dari Return On Asset, Kebijakan Hutang,Intellectual Capital terhadap Nilai Perusahaan dengan Kebijakan Dividen sebagai variabel Moderating.Objek penelitian ini adalah perusahaan BUMN yang terdaftar di Bursa Efek Indonesia periode Tahun 2015 -2020.Total sampel yang digunakan adalah 144 sampel dengan 24 Perusahaan. Penentuan sampel menggunakan metode Purposive Sampling. Penelitian dilakukan dengan pendekatan deskriptif kuantitatif, dengan Teknik analisis yang digunakan adalah Moderated Regression Analysis (MRA). Hasil penelitian ini menunjukkan bahwa secara simultan semua variabel yang digunakan ROA, DER, Intellectual Capital berpengaruh terhadap Nilai Perusahaan. Secara Parsial ROA berpangaruh signifikan terhadap nilai perusahaan, DER tidak berpengaruh terhadap nilai perusahaan,Intellectual capital berpengaruh negatif terhadap nilai perusahaan.DPR tidak memoderasi ROA dan DER, tetapi memoderasi Intellectual Capital. Kata Kunci:ROA,DER,IC,dan PBV

Item Type: Thesis (S1)
Call Number CD: FE/AK. 22 059
NIM/NIDN Creators: 43217110331
Uncontrolled Keywords: ROA,DER,IC,dan PBV
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.42 Cost Accounting/Akuntansi Biaya
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.46 Tax Accounting/Akuntansi Pajak
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.47 Fiduciary Accounting/Akuntansi Gadai
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 04 Aug 2022 07:07
Last Modified: 04 Aug 2022 07:07
URI: http://repository.mercubuana.ac.id/id/eprint/66853

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