PENGARUH KEPUTUSAN INVESTASI, KEPUTUSAN PENDANAAN, KEBIJAKAN DIVIDEN, UKURAN PERUSAHAAN, DAN INVESTMENT OPPORTUNITY SET TERHADAP NILAI PERUSAHAAN

(STUDI PADA PERUSAHAAN INDEKS LQ-45 YANG TERDAFTAR DI BEI TAHUN 2021 - 2023)

Authors

  • Siti Aisyah Universitas Pekalongan
  • Meliza Universitas Pekalongan

Keywords:

Investment Decisions, Dividend Policy, ukuran perusahaan, investment opportunity set, nilai perusahaan, Funding Decisions

Abstract

This study aims to examine or analyze the effect of  Investment Decisions (PER), Financing Decisions (DER), Dividend Policy (DPR), Firm Size, and Investment Opportunity Set (MBVA) on Firm Value (PBV). This research is a type of quantitative study using a causal method. Causal research is a type of study that aims to determine the cause and effect relationship between independent and dependent variables. The data collection method used in this study is purposive sampling. The analytical technique employed is multiple linier regression analysis.

The results of the study show (1) Investment Decisions (PER) has a positive and significant effect on stock Firm Value (PBV). (2) Financing Decisions (DER) has a positive and significant effect on stock Firm Value (PBV). (3) Dividend Policy (DPR) has a positive and significant effect on stock Firm Value (PBV). (4) Firm Size has a negative and significant effect on stock Firm Value (PBV). (5) Investment Opportunity Set (MBVA) has a positive and significant effect on stock Firm Value (PBV).

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Published

2026-02-04

How to Cite

Aisyah, S., & Meliza. (2026). PENGARUH KEPUTUSAN INVESTASI, KEPUTUSAN PENDANAAN, KEBIJAKAN DIVIDEN, UKURAN PERUSAHAAN, DAN INVESTMENT OPPORTUNITY SET TERHADAP NILAI PERUSAHAAN: (STUDI PADA PERUSAHAAN INDEKS LQ-45 YANG TERDAFTAR DI BEI TAHUN 2021 - 2023). Journal of Accounting and Management’s Student, 3(1). Retrieved from https://journals.unikal.ac.id/index.php/jams/article/view/395

Issue

Vol. 3 No. 1 (2026): JOURNAL OF ACCOUNTING AND MANAGEMENTS STUDENT

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Article

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Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.