PENGARUH INTELLECTUAL CAPITAL DISCLOSURE, KEPUTUSAN INVESTASI, STRUKUTUR MODAL, DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN

AULIA DARMAWAN, . (2023) PENGARUH INTELLECTUAL CAPITAL DISCLOSURE, KEPUTUSAN INVESTASI, STRUKUTUR MODAL, DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

*ABSTRAK* -------- Aulia Darmawan. Pengaruh Intellectual Capital Disclosure, Keputusan Investasi, Struktur Modal, dan Kebijakan Dividen terhadap Nilai Perusahaan. Skripsi. Jakarta: Fakultas Ekonomi, Universitas Negerti Jakarta. --------------- Penelitian ini bertujuan untuk menguji secara empiris pengaruh intellectual capital disclosue, keputusan investasi, struktur modal, dan kebijakan dividen terhadap nilai peruahaan. Populasi pada penelitian ini ialah perusahaan sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2018-2020. Teknik pengambilan sampel yang digunakan ialah metode purposive sampling dengan sampel akhir sebanyak 51 observasi. Teknik analasis data pada penelitian ini ialah analisis regresi linear berganda serta data diolah menggunakan software IBM SPSS Versi 26. Hasil penelitian ini menunjukan bahwa intellectual capital disclosure tidak berpengaruh terhadap nilai perusahaan, struktur modal memiliki pengaruh negatif terhadap nilai perusahaan, sedangkan keputusan investasi dan kebijakan dividen memiliki pengaruh terhadap nilai perusahaan. Penelitian ini telah mendukung teori sinyal dan bird in the hand theory dalam menjelaskan intellectual capital disclosure, keputusan investasi, struktur modal, dan kebijakan dividen terhadap nilai perusahaan. Selain itu, penelitian ini dapat dijadikan sebagai bahan untuk pertimbangan bagi investor, dan manajemen perusahaan terkait nilai perusahaan. *ABSTRACT* -------- Aulia Darmawan. The Effect of Intellectual Capital Disclosure, Investment Decision, Capital Structure, and Dividend Policy on Company Value. Thesis. Jakarta: Faculty of Economics, Jakarta State University. ------------ This study aims to empirically examine the effect of intellectual capital disclosure, investment decisions, capital structure, and dividend policy on firm value. The population in this study are food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The sampling technique used was purposive sampling method with a final sample of 51 observations. The data analysis technique in this study was multiple linear regression analysis and the data was processed using IBM SPSS Version 26 software. The results of this study indicate that disclosure of intellectual capital has no effect on firm value, capital structure has a negative effect on firm value, while investment decisions and dividend policies have an effect on firm value. This research has supported signal theory and the bird in hand theory in explaining intellectual capital disclosure, investment decisions, capital structure, and dividend policy on firm value. In addition, this research can be used as a consideration for investors and company management regarding company value. Keywords: Intellectual Capital Disclosure, Investment Decision, Capital Structure, and Dividend Policy

Item Type:	Thesis (Sarjana)
Additional Information:	1) Unggul Purwohedi, SE, M.Akt, Ph.D 2) Prof. Dr. Rd. Tuty Sariwulan, M.Si
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi Ilmu Sosial > Keuangan
Divisions:	FE > S1 Akuntansi
Depositing User:	Users 20640 not found.
Date Deposited:	12 Sep 2023 00:46
Last Modified:	12 Sep 2023 00:46
URI:	http://repository.unj.ac.id/id/eprint/42102

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