Pengaruh Profitabilitas Dan Free Cash Flow Terhadap Nilai Perusahaan Dengan Kebijakan Dividen Sebagai Variabel Intervening Pada Perusahaan Yang Terdaftar Di Indeks High Dividend 20

Authors

  • Nuryanti Nuryanti a:1:{s:5:"en_US";s:16:"Universitas Riau";}
  • Rosnelly Roesdy Riau University image/svg+xml
  • Kurniawaty Fitri Riau University image/svg+xml

DOI:

https://doi.org/10.35143/jakb.v14i2.5153

Abstract

Penelitian ini bertujuan untuk menguji pengaruh profitabilitas dan free cash flow terhadap nilai perusahaan dengan kebijakan dividen sebagai variabel intervening. Sampel penelitian yaitu perusahaan yang terdaftar di Indeks High Dividend 20 tahun 2018-2019. Variabel independen yaitu profitabilitas dan free cash flow. Variabel dependen yaitu nilai perusahaan. Variabel intervening yaitu kebijakan dividen. Uji hipotesis menggunakan uji regresi  dan uji Sobel. Hasil analisis menunjukkan (1) profitabilitas dan free cash flow berpengaruh positif terhadap kebijakan dividen, (2) kebijakan dividen, profitabilitas, dan free cash flow berpengaruh positif terhadap nilai perusahaan, (3) profitabilitas dan free cash flow berpengaruh positif terhadap nilai perusahaan melalui kebijakan dividen.

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Published

2021-12-22

Issue

Vol. 14 No. 2 (2021): Jurnal AKuntansi Keuangan dan Bisnis

Section

Artikel

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Copyright (c) 2021 Nuryanti Nuryanti, Rosnelly Roesdy, Kurniawaty Fitri

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